Which of the following business transactions would increase the equity of ABC Limited?

Select one:

A. ABC purchased a new machine for $45,000 on account.

B. ABC Limited's owner withdrew $900 cash to cover personal living expenses.

C. ABC billed a customer $14,800 for consulting services provided during the month.

D. ABC purchased a building for $100,000 on account.

E. ABC received a $1,200 cash payment on account from a customer.