Zeina product is a start-up shoe making firm. It currently owns equipment worth EGP 100,000 and has cash on hand of EGP 20,000 contributed by Zeinas owners. For each of the following transactions, identify the real and/or financial assets that trade hands. Are any financial assets created or destroyed in the transaction?

a) Zeina uses the cash from the bank plus EGP 20,000 of its own funds to finance the purchase of leather.