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

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

A)
$\begin{array}{|c|c|c|}\hline \text { Cash. } & 14,000 & \\\hline \text { Office equipment. } & 7,000 & \\\hline \text { B. Tanner, Capital. } & & 21,000 \\\hline\end{array}$

B)
$\begin{array}{|l|c|c|}\hline \text { Cash. } & 14,000 & \\\hline \begin{array}{l}\text { Office equipment. } \\\end{array} & 7,000 & \\\hline \text { JT Partnership, Capital. } & & 21,000 \\\hline\end{array}$

C)
$\begin{array}{|c|r|r|}\hline \text { JT Partnership, Capital } &21,000 \\\hline \text { B. Tanner, Capital } & &21,000 \\\hline\end{array}$
D)
$\begin{array}{llr} \text { Partnership Assets } &21,000\\ \text { JT Partnership, Capital } &&21,000\\\end{array}$

E)
$\begin{array}{|c|c|c|}\hline \text { B. Tanner, Capital.. } & 21,000 \\\hline\text { JT Partnership, Capital. }&&21,000\\\hline\end{array}$