Kai Co paud $18,000 of accounts payable owed to Coat Co by giving cash of 4,500 and isusing a note payable for the balance. The journal entry by Coat Co to record transaction would a. not change total...

Kai Co paud $18,000 of accounts payable owed to Coat Co by giving cash of 4,500 and isusing a note payable for the balance. The journal entry by Coat Co to record transaction would

a. not change total assets, liabilites, or owners' equity

b. increase owners equity

c. decrease liabilities

d. increase assets

answer is A, how are asstes and liabilites not affected?