MC$.01\mathrm{.}113.$ALGO $($Algorithmic$)$

Leand originally purchased for $$27,705$ is sold for $$77,377$ in cash. What is the effect of the sale on the accounting equation?

a$.$ assets increase by $$49,672$; owner's equity increase by $$49,672$

b$.$ assets increase by $$77,377$; owner's equity increases by $$77,377$

c$.$ assets increase by $$17,668$; no change in liabilities; owner's equity increases by $$77,377$

d$.$ assets increase by $$77,377$; liabilities decrease by $$27,705$; owner's equity increases $$49,672$