If a building that was originally purchased for $85,000 is offered for sale at $150,000, is assessed for tax purposes at $95,000, is recognized by its purchasers as easily being worth $130,000, and is sold for $157,000. What is the effect of the sale on the accounting equation for the seller?
A、Assets increase $85,000; owner's equity increases $85,000.
B、Assets increase $72,000; owner's equity increases $72,000.
C、Assets increase $157,000; owner's equity increases $157,000.
D、Assets increase $130,000; owner's equity increases $130,000.
E、Assets decrease $85,000; owner's equity decreases $85,000.