L Trevino and B

L. Trevino and B. Hogan combine their individual sole proprietorships to start the Trevino-Hogan partnership. L. Trevino and B. Hogan invest in the partnership as follows: The entries to record the investment will include a credit to:

A) Trevino, Capital of $40,500.
B) Hogan, Capital of $17,100.
C) Trevino, Capital of $42,000.
D) Hogan, Capital of $23,100.