Which of the following shows how paying cash to purchase land will affect a company's financial statements?

$\backslash$table$[[$Balance sheet,Income statement,$\backslash$table$[[$Statement of$],[$Cash Flows$]],,,],[,$Assets,$=,$Liabilities,$+,$Equity,Rev.,$-,=,$Net Inc.,F$],[$A$.,$NA$,=,$NA$,+,$NA$,$NA$,-,$NA$,=,$NA$,$IA$],[$B$.,$NA$,=,$NA$,+,$NA$,$NA$,-,$NA$,=,$NA$,-$ FA$],[$C$.,$NA$,=,$NA$,+,$NA$,$NA$,-,+,=,-,-$ OA$],[$D$.,-,=,-,+,$NA$,$NA$,-,$NA$,=,$NA$,-$ FA$]]$