Veronica Lodge borrowed $$15,000$ from a bank on January $1,2022$ to finance her new business. She agrees to repay the bank on December $31,2022,$ with $$750$ interest on the loan. In addition to increasing cash, what else should Veronica record on January $1,2022?$

Select one:

a$.$ An increase in a liability of $$15,000$

b$.$ An increase in a liability of $$15,750,$ and a decrease in equity of $$750$

c$.$ An increase in a liability of $$15,750$

d$.$ An increase in equity of $$15,000$