At the End of the Month, Samantha's Shoes Received a Bill

Multiple Choice

At the end of the month, Samantha's Shoes received a bill for electricity that her business used during the month, but Samantha didn't pay the bill. What is the effect on Samantha's Shoes' assets, liabilities, and equity?

A) Assets increased and liabilities increased.
B) Liabilities increased and equity decreased.
C) Assets increased and equity decreased.
D) Liabilities increased and liabilities decreased.