Below are the 2013 and 2012 year-end balance sheets for JBK Food: Assets: 2013 2012 Cash $ 25,000 $ 85,000 Accounts receivable 512,000 350,000 Inventories 1,000,000 700,000 Total current assets $1,537,000 $1,135,000 Net fixed assets 4,000,000 2,800,000 Total assets $5,537,000 $3,935,000 Liabilities and equity: Accounts payable $ 700,000 $ 545,000 Notes payable 805,000 900,000 Total current liabilities $1,505,000 $1,445,000 Long-term debt 2,900,000 1,200,000 Common stock 1,000,000 1,000,000 Retained earnings 132,000 290,000 Total common equity $1,132,000 $1,290,000 Total liabilities and equity $5,537,000 $3,935,000 JBK Food has never paid a dividend on its common stock, and it issued $1,700,000 of 10-year non-callable, long-term debt in 2013. As of the end of 2013, none of the principal on this debt had been repaid. Assume that the companys sales in 2013 and 2012 were the same. Which of the following statements must be CORRECT? JBK increased its notes payable in 2013. JBK issued new common stock in 2013. JBK increased its total common equity in 2013. JBK did not issue any long-term debt in 2013. JBK had negative net income in 2013