Long$-$term assets would decrease by $$$$9\mathrm{.}6$million$,$ cash would increase by $$$$4\mathrm{.}7$million$,$ and$$ long$-$term liabilities would decrease by $$$$4\mathrm{.}9$ million. There would be no change to the book value of equity.

B$.$

$$Long$-$term assets would increase by $$$$9\mathrm{.}6$million$,$ cash would increase by $$$$4\mathrm{.}7$million$,$ and$$ long$-$term liabilities would increase by $$$$4\mathrm{.}9$ million. There would be no change to the book value of equity.

C$.$

$$Long$-$term assets would decrease by $$$$9\mathrm{.}6$million$,$ cash would decrease by $$$$4\mathrm{.}7$million$,$ and$$ long$-$term liabilities would increase by $$$$4\mathrm{.}9$ million. There would be no change to the book value of equity.

D$.$

$$Long$-$term assets would increase by $$$$9\mathrm{.}6$million$,$ cash would decrease by $$$$4\mathrm{.}7$million$,$ and$$ long$-$term liabilities would increase by $$$$4\mathrm{.}9$ million. There would be no change to the book value of equity.