The following entry was journalized in the books of Brighty Company:

Apr. $8$ Accounts Payable$-$Marigold, Inc. $,3,000$

Inventory

$3,000$

Debit Memo No$.25.$

What is the impact of this entry on the accounting equation?

a$.$ an increase in Assets and an increase in Liabilities

b$.$ an increase in Assets and an increase in Stockholders' Equity

c$.$ a decrease in Assets and a decrease in Liabilities

d$.$ a decrease in Assets and a decrease in Stockholders' Equity