Computer Corporation is starting its computer programming business and has sold stock of $$15,000.$ Identify how the accounting equation will be affected.

a$.$ Increase in assets $($Accounts Receivable$)$ and decrease in liabilities $($Accounts Payable$)$

b$.$ increase in assets $($Cash$)$ and increase in stockholders' equity $($Common Stock$)$

c$.$ increase in assets $($Cash$)$ and increase in liabilities $($Accounts Payable$)$

d$.$ increase in assets $($Cash$)$ and increase in assets $($Accounts Receivable$)$