How would WDB$\text{'}$s June $1,2022,$ purchase of the $116$ cattle in Pen $231$ affect the

accounting equation?

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

increase in assets of $$73,600$ is offset by a decrease in assets of $$73,600.$

Assets would increase by $$73,600$ and Liabilities would increase by $$73,600.$

Expenses would increase by $$73,600$ and Assets would decrease by $$73,600.$

Assets would increase by $$73,600$ and Liabilities would decrease by $$73,600.$