下列会计分录所反映的经济业务,能引起资产和所有者权益同时增加的是( )

A、<img src="https://s3.cn-north-1.amazonaws.com.cn/qingshuxuetang/examination/imgUplod/1607650883189f816054388874910822ee776aabe7772.png">

B、<img src="https://s3.cn-north-1.amazonaws.com.cn/qingshuxuetang/examination/imgUplod/16076508959355e92929cfe7742fd9bdbae1f18437c11.png">

C、<img src="https://s3.cn-north-1.amazonaws.com.cn/qingshuxuetang/examination/imgUplod/1607650909225690c608e293d4d75a7e73a5660138330.png">

D、<img src="https://s3.cn-north-1.amazonaws.com.cn/qingshuxuetang/examination/imgUplod/160765104300695272027154e4f78849a0bdac373450e.png">

E、<img src="https://s3.cn-north-1.amazonaws.com.cn/qingshuxuetang/examination/imgUplod/1607650933753a5ebb248e6974fdb90abb5c7fe22fe84.png">