Auumse that in $2019,$ The Cheesecake Factory Incorporated $($NASDAQ: CAKE$)$ opened a new restaurant in an

upscale neighborhood of Pittsburgh, Pennsylvania. The new restaurant covers $8,850$ square feet and seats $240$ guests.

Rather than selling franchises, Cheesecake Factory owns and operates all of its U$.$S$.$ restaurants, which at last count

numbered more than $200.$ It typically has a long$-$term lease for each restaurant location and depreciates the cost of

building a restaurant over the life of the lease.

i$.($Click the icon to view the planning information.$)$

i $($Click the icon to view the building and

equipment information.$)$

i$.($Click the icon to view Form $10-$K excerpts related to property and equipment.$)$

Assume that The Cheesecake Factory paid cash for all costs of building and equipping its new restaurant in Pittsburgh.

How will Cheesecake Factory's total equity be impacted by this event? $($Ignore the impact of depreciation when

answering this question.$)$

A$.$ Total equity will not be impacted by this transaction

B$.$ Will increase total equity

C$.$ Will decrease total equity

D$.$ Not enough information given to determine impact on total equity