Tassy Traders has arranged with the bank for an overdraft facility, prior to purchasing office equipment for R$55000$ from O&Q Equip who is a cash supplier. O&Q Equip offered a $10\%$ cash discount for a direct EFT payment. Which one of the following answers is a correct indication of the effect of the above transaction on the accounting equation of Tassy Traders?

$\backslash$table$[[$Option$,$ASSETS,OWNER'S EQUITY,LIABILITIES$],[$A$,+-55000,-,],[$B$,+55000,-,+55000],[$C$,+49500,-,+49500],[$D$,+60500,+55000,+5500]]$

A$.$ Option A

B$.$ Option B

C$.$ Option C

D$.$ Option D