Helen decides to open her own ice-cream store and deposits $25,000 into her new business bank account on 1 October. The effect of this transaction on the accounting equation is:
a) Assets increase by $25,000, Equity increases by $25,000.
b) Assets increase by $25,000, Equity decreases by $25,000.
c) Assets increase by $25,000, Liabilities increase by $25,000.
d) Assets decrease by $25,000, Equity decreases by $25,000.