Jody Johnson and Ben Bear Formed a Partnership on September

Jody Johnson and Ben Bear formed a partnership on September 1. Jody contributed cash of $ 100,000 and furniture with a cost of $ 50,000 and fair value of $ 28,000. Ben contributed cash of $ 70,000 and equipment with a cost of $ 75,000 and a fair value of $ 50,000. The appropriate amount to be credited to each partner's capital account on September 1 is

A) J. Johnson, Capital = $ 128,000; B. Bear, Capital = $ 120,000.
B) J. Johnson, Capital = $ 150,000; B. Bear, Capital = $ 145,000.
C) J. Johnson, Capital = $ 150,000; B. Bear, Capital = $ 120,000.
D) J. Johnson, Capital = $ 128,000; B. Bear, Capital = $ 145,000.