On June 30, 1822, Captain Madeline is preparing her fiscal year-end financial statements. She wants to buy a new pirate ship and is thinking ahead to her meeting with the loan officer at Bank of Newark the following week. The loan officer will be willing to offer the loan at a lower rate if the financial statements show lower liabilities and higher profits. Captain Madeline owes 12 gold doubloons to the blacksmith for a sword she already received and the payment is due on July 31. Madeline is considering paying the bill that day, June 30, rather than waiting until July 31. How would paying the bill on June 30 affect Captain Madeline's financial statements?