A company issues shares for 200 in cash, borrows a 5-year loan of 150 , and purchases equipment with cash for 400 . Which of the following is true? Cash decreases by 50; expenses increase by 400 . Cash decreases by 50; PP\&E increases by 400 . Common shares do not change; PP\&E increases by 400 . Common shares increase by 200; current liabilities increase by 150