Ryan Fuller,a Sole Proprietor,entered into Partnership with Another Individual

Ryan Fuller,a sole proprietor,entered into partnership with another individual.Fuller's investment in the partnership included equipment that cost $32,000 when it was purchased.The equipment has a book value of $13,000 and a net agreed-on value of $16,000.In the financial records of the partnership,this equipment and its accumulated depreciation should be recorded at

A) $16,000 and $0,respectively.
B) $13,000 and $0,respectively.
C) $32,000 and $19,000,respectively.
D) $16,000 and $3,000,respectively.