<h2>
Answer:</h2>
<em><u>The Owens Industries should credit $850 to their Assets, denoted by A and debit the sum of $850 to the Stockholder's Equity, denoted by SE.</u></em>
<h2>
Step-by-step explanation:</h2>
In the question,
As the Owens industries is trying to increase its profile.
Cost of sponsorship = $850
To maintain the profile he can, by using the transaction accounting balance equation,
A = L + SE
<em><u>The Owens Industries should credit $850 to their Assets, denoted by A and debit the sum of $850 to the Stockholder's Equity, denoted by SE.</u></em>
That is,
$850 = L + $850
L = 0
<u>This is how the accounting equation can be balanced.</u>