UNM Co., in a strategic move to enhance its operational capabilities, recently undertook the acquisition of a significant piece of equipment valued at $66,000. To facilitate this capital-intensive investment, the company chose to secure the necessary funds by entering into a financial arrangement with a lending institution, thus opting for a bank loan. How will this transaction effect UNM Co's balance sheet? Assets will decrease, Liabilities will increase Assets will decrease, Liabilities will decrease Assets will increase, Liabilities will decrease Assets will increase, Liabilities will increase