When an enterprise fund issues bonds for $$100,000$ and immediately uses those proceeds to acquire capital assets worth $$100,000,$ this represents a balanced transaction where debt is incurred to finance capital acquisition. In governmental accounting, this transaction would be recorded with a debit to capital assets and a credit to bonds payable, both for $$100,000.$ This reflects the increase in both assets and long$-$term liabilities on the enterprise fund's statement of net position, with no immediate impact on the operating statement since enterprise funds use accrual accounting similar to business enterprises.