The land that Martin Company paid $$85,000$ to purchase in the prior year had an appraised market value of $$120,000$ at the end of the current reporting period. Which of the following shows how the change in market value will affect the company$$s accounting equation? The letters $$NA$$ indicate that the component of the equation is not affected. Assets $=$ Liabilities $+$ Common Stock $+$ Retained Earnings A$.$ $ $85,000=$ NA $+$ NA $+$ $ $85,000$ B$.$ $ $35,000=$ NA $+$ NA $+$ $ $35,000$ C$.$ NA $=$ NA $+$ NA $+$ NA D$.$ $ $120,000=$ NA $+$ NA $+$ $ $120,000$ Multiple Choice Option A Option B Option C Option D