· On December 31, 2023, DEF Company's balance sheet showed total assets of $1,200,000 and owner's equity of $800,000. The company decided to invest in new equipment, costing $300,000, and paid off a long-term debt of $100,000. Additionally, the company issued new shares worth $200,000 to raise capital. Calculate the new total assets, liabilities, and owner's equity after these transactions. Also, determine the percentage change in liabilities from the beginning to the end of the year.