The summarised balance sheet of a business before and after a transaction was: Before After Non-current assets Property, plant and equipment 35,520 35,520 Current assets Inventory 7,104 4,262 Receivables 5,328 11,495 Cash and bank 1,730 1,730 Total assets 49,682 53,007 Non-current liabilities 19,873 19,873 Current liabilities 9,205 9,205 Capital 20,604 23,929 Total Capital and Liabilities 49,682 53,007 What business transaction took place? The business sold goods costing 2,842 for 6,167 on credit Additional capital of 3,325 was introduced as inventory The business sold goods costing 2,842 and introduced additional receivables of 6,167