How would WBD$\text{'}$s February $1,2023,$ sale of the $116$ cattle in Pen $231$ affect the

accounting equation? $($Ignore the effect of taxes.$)$

Assets would increase by $$13,000$; Owner's Equity would increase by $$128,000$;

Liabilities would decrease by $$115,000.$

Assets would decrease by $$115,000$; Owner's Equity would decrease by

$$115,000$

Assets would increase by $$13,000$; Owner's Equity would increase by $$13,000$

There would be no overall effect on the accounting equation because increases

in assets are offset by decreases in assets.