During the year, a business borrowed $850,000 and used $750,000 of those funds to invest in new long-term operating assets. How do these actions change its financial condition?

Condensed Balance Sheet

   

Cash

 

Operating liabilities

Receivables

 

Interest-bearing liabilities

Inventory

 

Owners’ invested capital

PP&E, net

 

Owners’ retained earnings

Assets

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Liabilities and Owners’ Equity