Which of the following formulations of the accounting equation is incorrect?

Select one:

a$.$ Assets $=$ Liabilities $$ Equity

b$.$ Assets $=$ Liabilities $+$ Opening equity $+($Revenues $$ Expenses$)+($Owner additions to $$ withdrawals from equity$)$

c$.$ Assets $=$ Liabilities $+$ Equity

d$.$ Assets $$ Liabilities $=$ Equity