The summarised balance sheet of a business before and after a transaction was as follows: 43 1.5 points Property, plant and equipment Inventory Receivables Cash and bank Total assets Non-current liabilities Current liabilities Capital Total Capital and Liabilities What business transaction took place? The purchase of equipment costing 4,500 in cash Revaluation of a building upwards by 4,500 The purchase of a building costing 4,500 with a loan The sale of equipment with a profit of 4,500 Before After 215,700 220,200 43,140 43,140 32,355 32,355 1,633 1,633 292,828 297,328 117,131 117,131 50,133 50,133 125,564 292,828 130,064 297,328 40