· On October 1, 2023, Johnson & Johnson's balance sheet showed total assets of $400 billion and owner's equity of $200 billion. During the year, the company acquired a competitor's business for $100 billion, issued new shares worth $50 billion to raise capital, and paid off a portion of its accounts payable, reducing it by $20 billion. 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.