A company purchases a machine at the beginning of the year (on Jan. 2, 2014) at a (net) price of 300,000 euros. The machine is depreciated on a scheduled basis (straight-line) over 3 years. These transactions change the closing balance sheet for the year

Cost accounting and controlling
A company purchases a machine at the beginning of the year (on Jan. 2, 2014) at a (net) price of 300,000 euros. The machine is depreciated on a scheduled basis (straight-line) over 3 years. These transactions change the closing balance sheet for the year (as of \( 12 / 31 / 2014 \) ). Which statement about these changes is correct?
a. These transactions affect equity in all cases.
b. The transactions automatically lead to an extension of the balance sheet.
c. The balance sheet is extended by 300,000 euros.
d. The balance sheet is extended by 200,000 euros.
e. The balance sheet does not change, as only the profit and loss statement is affected.