A transaction caused a $$60,000$ increase in both total assets and total liabilities. This transaction could have been which of the following?

Select one:

a$.$ Purchase for office equipment for $$60,000$ cash.

b$.$ Investment of $$60,000$ cash in the business by the owner.

c$.$ Repayment of a $$60,000$ bank loan.

d$.$ Purchase of office equipment for $$120,000,$ paying $$60,000$ cash and issuing a note payable for the balance.