The company purchased equipment on april $12019$ costing $$100,000$ from dealer on credit $,$ amount payable after three months. the useful life of the asset is estimated at $10$ yrs with a salvage value of $$4,000.$what would be the effect of this transaction on the accounting equation for the month of april $2019$ after passing entry for depreciation $?$

A$.$ Assets will increase by $90,400,$ liabilities will increase by $100,000,$ equity will decrease by $9,600$

B$.$ Assests will increase by $99,200,$ liabilities will increase by $100,000,$ equity will decrease by $800.$