Nathan Long Is Entering into a Partnership with Terri

Nathan Long is entering into a partnership with Terri.Nathan is investing $4,000 cash and equipment currently on Nathan's books at $10,000 and accumulated depreciation of $2,000.The equipment has a fair market value of $6,000.The entry to record Nathan's investment should be to:

A) debit Cash $4,000;debit Equipment 10,000;credit Accumulated Depreciation $2,000;credit Long,Capital $12,000.
B) debit Cash $4,000;debit Equipment $6,000;credit Accumulated Depreciation $2,000;credit Long,Capital $8,000.
C) debit Long,Capital $12,000;debit Accumulated Depreciation $2,000;credit Cash $4,000;credit Equipment $8,000.
D) debit Cash $4,000;debit Equipment $6,000;credit Long,Capital $10,000.