Anna and Naomi Are Partners

Anna and Naomi are partners.Anna has a capital balance of $49,000 and Naomi has a capital balance of $42,000.Gary invested $27,000 to acquire an ownership interest of $18,000.Which of the following is true of the partnership journal entry to record the receipt of Gary's contribution? (Assume the existing partners equally divide the bonus. )

A) Cash is debited for $27,000 and Gary,Capital is credited for $18,000.
B) Cash is debited for $18,000 and Gary,Capital is credited for $18,000.
C) Cash is credited for $27,000 and Gary,Capital is debited for $18,000.
D) Cash is credited for $18,000 and Gary,Capital is debited for $18,000.