Ray Steen recently started a business. During the first few days of operation, Mr. Steen transferred $100,000 from his personal account into a business account for a company he named Steen Enterprises. Steen Enterprises borrowed $60,000 from First Bank. Mr. Steen's father-in-law, Stan Rhoades, invested $75,000 into the business for which he received a 25 percent ownership interest. Steen Enterprises purchased a building from Zoro Realty Company. The building cost $150,000 cash. Steen Enterprises earned $56,000 in revenue from the company's customers and paid its employees $31,000 for salaries expense. How many reporting entities are identified in this problem? In the Steen Enterprises problem, what was the net increase in Steen Enterprises cash account? Do not enter any dollar signs or commas in your