The correct answer is D. Liabilities + Equity = Asset.
The accounting equation is Assets = Liabilities + Equity. This equation states that the total assets of a company must equal the total liabilities and equity of the company. Assets are the resources that a company owns, liabilities are the debts that a company owes, and equity is the ownership interest in a company.
Option A is correct because it states that assets minus liabilities equals equity. This is the correct way to calculate equity.
Option B is incorrect because it states that assets minus equity equals liabilities. This is not the correct way to calculate liabilities.
Option C is correct because it states that assets plus liabilities equals equity. This is the correct way to calculate equity.
Option D is incorrect because it states that liabilities plus equity equals assets. This is not the correct way to calculate assets.