The summarised balance sheet of a business before and after a transaction was as follows:

	Before	After
Property, plant and equipment	150,400	153,400
Inventory	30,080	30,080
Receivables	22,560	22,560
Cash and bank	1,666	1,666
Total assets	204,706	207,706
Non-current liabilities	51,177	51,177
Current liabilities	29,868	29,868
Capital	123,661	126,661
Total Capital and Liabilities	204,706	207,706

What business transaction took place?

A) Revaluation of a building upwards by 3,000

B) The sale of equipment with a profit of 3,000

C) The purchase of a building costing 3,000 with a loan

D) The purchase of equipment costing 3,000 in cash