The decrease in Owner's Equity: Owning equity in a company means that you own all or part of it. The owners equity account is listed on the balance sheet for accounting purposes. There are a few reasons for a decrease in owners equity. A decrease in the owners equity can occur when a company loses money during the normal course of business and owners need to move equity into normal business operations. It also decreases when an owner withdraws money for personal use. A company might also suffer a decrease in equity because of some unusual event that requires owners to invest equity in replacing assets, such as when a natural disaster destroys equipment or inventory. However, the issue of shares for any reason whether to make payment of any bills or purchase of land and building will increase the business capital thereby increases the owner's equity. Therefore, the correct option is Option D.