Desir Company had a transaction that caused a $$40,000$ decrease in both assets and liabilities. This transaction could have been a$($n$)$:

Select one:

A$.$

Purchase of office equipment for $$40,000$ cash

B$.$

Investment of $$40,000$ cash in the business by the stockholders

C$.$

Repayment of a $$40,000$ bank loan

D$.$

Purchase of office equipment for $$54,000,$ paying $$14,000$ cash and issuing a note payable for the balance