The following entry was recorded in the books of Brighty Company. 
What is the impact of this entry on the accounting equation?
Definitions:
ABC
Activity-Based Costing, a method of costing that identifies activities in an organization and assigns the cost of each activity to all products and services according to the actual consumption by each.
Joint Costs
The costs incurred in a joint manufacturing process.
Split-Off Point
The point in a joint manufacturing process where the joint products become separable.
Activity-Based Costing
A costing method that assigns overhead and indirect costs to specific activities, providing more accurate product costing.
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