Boyd Corporation borrows $300,000 from a bank on March 1, Year 1, by signing a 6 percent, nine-month note for the amount borrowed plus accrued interest due nine months later. On issuance date, this transaction:

increases assets and increases liabilities.

Explanation: increase assest for the borrower which is the bank, because he's paying with internet

Increase in his liability as regards debt on his part which he has to pay.

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the first two years of american revolution was not very encouraging for the patriots since the british were far superior in sea power, arms and troops.