When examining Shakira's financial records in her tax evasion case, something seemed amiss as her accounting equation was not balancing. Which of the following direct effects on the accounting equation is not possible as a result of a single business transaction which impacts only two accounts?

Multiple Choice

An increase in a liability and a decrease in an asset

An increase in stockholders' equity and an increase in an asset

An increase in an asset and a decrease in an asset

A decrease in stockholders' equity and a decrease in an asset