During 2018 Bill Inc. incurred operating expenses of 200,000 was paid in cash; the balance will be paid in January 2019. Transaction analysis of operating expenses for 2018 should reflect only the following:
A、Decrease owner’s equity 200,000.
B、Decrease assets, 300,000.
C、Decrease owner’s equity, 200,000; increase liabilities, 300,000; increase liabilities, 200,000.