Rodriguez and Ying Start a Partnership on July 1,2019 B)

Rodriguez and Ying start a partnership on July 1,2019.Rodriguez contributes $4100 cash,furniture with a current market value of $47,000,accounts payable with a current market value of $16,000 and equipment with a current market value of $23,000.Which of the following is the correct journal entry to record Rodriguez's partnership investment?

A) $$\begin{array} { | l | r | l | } \hline \text { Cash } & 4100 & \\\hline \text { Furniture } & 47,000 & \\\hline \text { Equipment } & 23,000 & \\\hline \text { Accounts Payable } & 16,000 & \\\hline \text { Rodriguez, Capital } & & 90,100 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | l | } \hline \text { Cash } & 4100 & \\\hline \text { Furniture } & 47,000 & \\\hline \text { Equipment } & 23,000 & \\\hline \text { Accounts Payable } & & 16,000 \\\hline \text { Rodriguez, Capital } & & 58,100 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Cash } & 4100 & \\\hline \text { Furniture } & 47,000 & \\\hline \text { Equipment } & & 23,000 \\\hline \text { Accounts Payable } & & 16,000 \\\hline \text { Rodriguez, Capital } & & 12,100 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Accounts Payable } & 16,000 & \\\hline \text { Rodriguez, Capital } & 58,100 & \\\hline \text { Cash } & & 4100 \\\hline \text { Furniture } & & 47,000 \\\hline \text { Equipment } & & 23,000 \\\hline\end{array}$$