Below is the balance sheet of a company. Suppose the company sells all its 15 units of inventory, and the customer pays 10 units of cash and still owes 5 units to the company, to be paid at a later date. How will the balance sheet adjust?

ASSETS

Current Assets:

Cash 130

Inventory 15

Non-current Assets:

Plant and equipment 180

Total Assets: 325

LIABILITIES Non-current liabilities:

Bank loan 50

Shareholders' Equity:

Common shares 245

Retained earnings

Revenues 120

Cost of sales (75)

Expenses (15)

30

Total Liabilities and Equity: 325