GHI Ventures is acquiring RST Tech in a private equity transaction. To align interests post-acquisition and demonstrate confidence in the companys future, a portion of RST Techs shareholders decide to roll over a part of their sale proceeds into the new ownership structure. To fund this rollover equity without losing out on cash proceeds from the sale, RST Tech sells a non-core manufacturing plant. After selling the plant, RST Tech also uses part of the sale proceeds to pay down a portion of its long-term debt. How would these actions be reflected in the pro forma balance sheet of RST Tech?

• A decrease in Property, Plant, and Equipment; an increase in Cash; and no change in long-term liabilities.
• A decrease in Property, Plant, and Equipment; a decrease in Cash; and a decrease in long-term liabilities.
• A decrease in Property, Plant, and Equipment; an increase in Cash; and a decrease in long-term liabilities.
• An increase in Property, Plant, and Equipment; an increase in Cash; and a decrease in long-term liabilities