Please help me in these two questions

Question 45 The summarised balance sheet of a business before and after a transaction was as follows: Before After Property, plant and equipment 32,140 32,140 Inventory 6,428 6,428 Receivables 4,821 4,821 Cash and bank 1,932 22,132 Total assets 45,321 65,521 Non-current liabilities 11,330 21,430 Current liabilities 7,909 18,009 Capital 26,082 26,082 T L Total Capital and Liabilities 45,321 65,521 What business transaction took place? Group of answer choices 1. The business extended a short term loan of 10,100 for another two years 2. The business raised a long term loan of 10,100 3. The business borrowed 20,200 repayable in two equal annual instalments starting in nine months time 4. The business raised a short term loan of 10,100 Question 46 The summarised balance sheet of a business before and after a transaction was: Before After Non-current assets Property, plant and equipment 47,900 47,900 Current assets Inventory 9,580 5,556 Receivables 7,185 15,434 Cash and bank 1,977 1,977 Total assets 66,642 70,867 Non-current liabilities 26,657 26,657 Current liabilities 11,245 11,245 Capital 28,740 32,965 Total Capital and Liabilities 66,642 70,867 What business transaction took place? Group of answer choices 1. The owner of the business withdrew inventory costing 4,024 for own use 2. The business sold goods costing 4,024 and introduced additional receivables of 8,249 3. Additional capital of 4,225 was introduced as inventory 4. The business sold goods costing 4,024 for 8,249 on credit