Virginian Enterprises received a bill from Livingstone Landscaping for $$14,500.$ They paid $$5,000$ on receipt of the bill and agreed to pay the remainder by the end of the month. This transaction

a$.$ decreases assets, liabilities and stockholder's equity.

b$.$ increases liabilities; decreases assets and stockholders' equity.

c$.$ increases assets and llabilities.

d$.$ has no effect on the basic accounting equation.