Accounts that are increased with a debit include A : revenue. B : assets. C : equity. D : liability.

B : assets.

Explanation:

As we know that

The debit side records the expenses, assets, and losses plus there is always a debit balance. If there is an increase in these above accounts than it also contains a debit balance

While the credit side records the revenues, gains, liabilities, and the stockholder equity. If there is an increase in these above accounts than it also contains a credit balance

answer; /// the above statement is (true);

the answer is a. $209,000