4. Use this information to answer the following question. Here is the balance sheet for Abbot Box Company: Abbot Box Company Balance Sheet December 31, 2010 Assets Liabilities Cash $ 8,000 Accounts payable $16,000 Accounts receivable 1,000 Land 14,000 Owner's Equity Building Equipment Total assets 44,000 Jill Abbot, Capital 13.000 64.000 Total liabilities and $80,000 owner's equity $80.000 If the equipment were sold for $13,000, then the Jill Abbot, Capital account would OA. decrease by $13,000 OB. stay the same. OC. increase by $13,000 OD. increase by $37,000