Land, originally purchased for $$25,069,$ is sold for $$77,204$ in cash. What is the effect of the sale on the accounting equation?

a$.$ assets increase by $$77,204$; liabilities decrease by $$25,069$; owner's equity increases by $$52,135$

b$.$ assets increase by $$18,848$; no change in liabilities; owner's equity increases by $$77,204$

c$.$ assets increase by $$52,135$; owner's equity increases by $$52,135$

d$.$ assets increase by $$77,204$; owner's equity increases by $$77,204$