what is the net borrowing?

An Example Balance Sheet Year Ended Dec. 31 Assets Current assets Cash and equivalents Accounts receivable Inventory Total current assets Gross fixed assets Accumulated depreciation Net fixed assets Total assets Liabilities and shareholders' equity Current liabilities Accounts payable Notes payable Accrued taxes and expenses Total current liabilities Long-term debt Common stock Additional paid-in capital Retained earnings Total shareholders' equity Total liabilities and shareholders' equity 2019 2020 190 200 560 600 410 440 1,160 1,240 2,200 2,600 (900) (1,200) 1,300 1,400 2,460 2,640 285 300 200 250 140 150 625 700 865 890 100 100 200 200 670 750 970 1,050 2,460 2,640