The correct answer is: B. Assets and Equity.
Fresh capital introduction will increase assets and equity because it will provide the company with more money to invest in its business. This can lead to increased sales, profits, and shareholder value.
Option A is incorrect because liabilities will not increase unless the company borrows money to finance the fresh capital introduction.
Option C is incorrect because equity will increase, but liabilities will not necessarily increase.
Option D is incorrect because capital and liabilities are two different things. Capital is the money that a company has invested in its business, while liabilities are the debts that a company owes.