B Tanner Contributed $14,000 in Cash Plus Office Equipment Valued

B. Tanner contributed $14,000 in cash plus office equipment valued at $7,000 to the JT Partnership. The journal entry to record the transaction for the partnership is:

A) Debit Cash $14,000; debit Office Equipment $7,000; credit B. Tanner, Capital $21,000.
B) Debit Cash $14,000; debit Office Equipment $7,000; credit JT Partnership, Capital $21,000.
C) Debit JT Partnership $21,000; credit B. Tanner, Capital $21,000.
D) Debit B. Tanner, Capital $21,000; credit JT Partnership, Capital $21,000.
E) Debit Cash $14,000; debit Office Equipment $7,000; credit Share Capital-Ordinary $21,000.