a) Property has increased by $800m Long-term loans increased by $400m

2. a) • Property has increased by $800m • Long-term loans increased by $400m • Share capital increased by $400m • We can see that it still balances

3. b) • Inventories decreases by $24m (20%) • Retained earnings decreases by $24m

4. c) • Accounts receivable decreases by $50m • Retained earnings decreases by $50m

5. d) • Accounts payable increases by $30m • Retained earnings decreases by $30m • (they are on the same side)

6. e) • Accounts receivable increases by $50m • Cash increases by $50m • Retained earnings increases by $100m