A Company Incurred $180,000 (To Be Paid Next Year) for the Current

A company incurred $180,000 (to be paid next year) for the current year's advertising activities.
What would the effect of this transaction on the current year's accounting equation?

A) No effect on Assets; $180,000 decrease in Liabilities; $180,000 increase in Stockholders' Equity
B) $180,000 increase in Assets; $180,000 increase in Liabilities; No effect on Stockholders' Equity
C) $180,000 increase in Assets; No effect on Liabilities; $180,000 increase in Stockholders' Equity
D) No effect on Assets; $180,000 increase in Liabilities; $180,000 decrease in Stockholders' Equity