During 2018 Bill Inc. incurred operating expenses of $300,000, of which $200,000 was p
aid in cash; the balance will be paid in January 2019. Transaction analysis of operating expenses for 2018 should reflect only the following: ().
A、Decrease owner’s equity $200,000; decrease assets, $200,000
B、Decrease assets, $300.000 decrease owner’s equity, $300,000
C、Decrease owner’s equity, $300,000; decrease assets, $200,000; increase liabilities, $100,000.
D、Decrease assets, $300,000; increase liabilities, $100,000; decrease owner’s equity, $200,000.