KLMN Partnerships financial records show the following:

Gross receipts from sales	$	670,000
Cost of goods sold		(460,000	)
Operating expenses		(96,800	)
Business meals and entertainment		(6,240	)
Section 1231 loss on equipment sale		(13,500	)
Charitable contribution		(1,500	)
Distributions to partners		(10,000	)

Mr. T is a 10 percent general partner in KLMN. During the year, he received a $1,000 cash distribution from KLMN.

How would your basis computation change if KLMNs debt at the end of the year was $28,000 more than its debt at the beginning of the year?