Browning Inc. is a small start-up software development firm. It currently owns computer equipment worth $30,000; has cash on hand of $75,000 contributed by Brownings owners. For the transaction below, identify the real and/or financial assets that trade hands.

Browning takes out a bank loan where it receives $50,000 in cash and signs a note promising to pay back the loan over four years at 7.5% interest