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Question 47 The summarised balance sheet of a business before and after a transaction was as follows: Before After 113,000 117,400 Property, plant and equipment Inventory 22,600 22,600 Receivables 16,950 16,950 Cash and bank 1,858 1,858 Total assets 154,408 158,808 Non-current liabilities 30,882 30,882 Current liabilities 24,845 24,845 98,681 Capital Total Capital and Liabilities 103,081 158,808 154,408 What business transaction took place? Group of answer choices 1. The purchase of equipment costing 4,400 in cash 2. The sale of equipment with a profit of 4,400 3. Revaluation of a building upwards by 4,400 4. The purchase of a building costing 4,400 with a loan