RStetson Contributed $14,000 in Cash Plus Office Equipment Valued at $7,000

Multiple Choice

R.Stetson contributed $14,000 in cash plus office equipment valued at $7,000 to the SJ Partnership.The journal entry to record the transaction for the partnership is:

A) Debit Cash $14,000;debit Office Equipment $7,000;credit R Stetson,Capital $21,000.
B) Debit Cash $14,000;debit Office Equipment $7,000;credit SJ Partnership,Capital $21,000.
C) Debit SJ Partnership $21,000;credit R.Stetson,Capital $21,000.
D) Debit R.Stetson,Capital $21,000;credit SJ Partnership,Capital $21,000.
E) Debit Cash $14,000;debit Office Equipment $7,000;credit Common Stock $21,000.