I have a question related to balancing a balance sheet. If a company borrows money as a long-term debt, it is recorded as a debit for cash and credit for long-term liabilities. However, if the company only incurs expenses afterward, we credit cash and, as a result, cash decreases; however, liabilities stay the same as the company does not pay off any debt in that year. This results in decreasing cash whereas liabilities stay the same which makes a balance sheet unbalanced. How to make the balance sheet balance in this case?