ABC LTD receives $2,500 bank loan in cash.
Before Transaction: Assets $10,000 – Liabilities $5,000 = Equity $5,000
After Transaction: Assets $12,500* – Liabilities $7,500* = Equity $5,000
*Assets $12,500 = $10,000 Plus $2,500 (Cash)
*Liabilities $7,500 = $5,000 Plus $2,500 (Bank Loan)