A transaction caused a $100,000 increase in both assets and total liabilities. This transaction could have been:

Select one:

A. Purchase for office equipment for $100,000 cash

B. Investment of $100,000 cash in the business by the owner

C. Repayment of a $100,000 bank loan

D. Purchase of office equipment for $120,000, paying $20,000 cash and issuing a note payable for the balance