Reno Contributed $104,000 in Cash Plus Equipment Valued at $27,000

Reno contributed $104,000 in cash plus equipment valued at $27,000 to the RD Partnership. The journal entry to record the transaction for the partnership is:

A) Debit Cash $104,000; debit Equipment $27,000; credit Common Stock $131,000.
B) Debit Reno, Capital $131,000; credit RD Partnership, Capital $131,000.
C) Debit Cash $104,000; debit Equipment $27,000; credit Reno, Capital $131,000.
D) Debit Cash $104,000; debit Equipment $27,000; credit RD Partnership, Capital $131,000.
E) Debit RD Partnership, Capital $131,000; credit Reno, Capital $131,000.