Toby Limited borrowed $75 000 000 cash on the last day of the financial year (31 December 2019) to be paid back in six years. The money was used on the same day to reduce the company’s short-term bank loans by $25 000 000 and to buy additional equipment for $50 000 000.

Calculate the changes in the following as a result of the above transactions: 

1. Total current assets 

2. Total assets 

3. Total current liabilities 

4. Working capital ratio (current assets ÷ current liabilities) 

5. Total shareholders’ equity 

6. Net profit for the year ended on the day of the borrowing.