Which of the following shows the effects of purchasing inventory on account?

Balance sheet Income Statement Statement of Cash Flows

Assets $=$ Liabilities $+$ Equity Revenue $$ Expenses $=$ Net Income

A$.+=++$ NA NA $+=$ NA

B$.+=$ NA $++$ NA $$ NA $=$ NA $+$ OA

C$.+=++$ NA NA $$ NA $=$ NA NA

D$.+=++$ NA NA $$ NA $=$ NA $+$ OA