Cash Contributed to a Joint Operation Was Used to Purchase

Cash contributed to a joint operation was used to purchase Equipment (€100 000) and raw materials (€70 000) . The following entry would be part of the overall recording of these transactions:

A) $\begin{array} { l c l l } \text { DR } & \text { Equipment } & € 100000 & \\\text { DR } & \text { Raw materials } & € 70000 & \\\text { CR } & \text { Cash } & & € 170000\end{array}$
B) $\begin{array} { l r r r } \text { DR } & \text { Work in progress } & € 170000 & \\\text { CR } & \text { Joint operation capital } & & € 170000\end{array}$
C) $\text { DR \quad Cash } \quad\quad\quad\quad € 170,000$
$\text { CR } \quad \text { Contribution to joint operation } \quad € 170,000$
D) $\begin{array}{lll}\text { DR } & \text { Cash }& € 170,000\\\text { CR } & \text { Equipment } & € 100,000 \\\text { CR } & \text { Raw materials } & € 70,000\end{array}$