A transaction completed by Salvador Company caused a $12,000 increase in both the total assets and the total liabilities. This transaction could have been: A) Purchase of office equipment, paying $3,000 cash, and $10,000 on account. B) Purchase of office equipment for $32,000, paying $20,000 cash, with the rest on account. C) Investment by the owner of an additional $12,000. D) None of these answers are correct.