rewrite Acquiring new machinery through a zero-interest note will boost the Property, Plant, and Equipment account, after accounting for accumulated depreciation, by $805,873. This will also raise short-term obligations by $120,000 and long-term debts by $685,873. The benefit of this approach is that it only elevates short-term liabilities by $120,000, a significantly lower amount compared to other options that would increase this account by a range of $400,000 to $700,000. Despite the note not bearing any interest, it will accumulate interest annually for as long as it remains unpaid, which will subsequently increase the interest expense in the coming years