SReising Contributed $48,000 in Cash Plus Equipment Valued at $73,000

S.Reising contributed $48,000 in cash plus equipment valued at $73,000 to the Reising Construction Partnership.The journal entry to record the transaction for the partnership is:

A) $$\begin{array} { | l | c | c | } \hline \text { Cash } \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots & 48,000 & \\\hline \text { Equipment } \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots & 73,000 \\\hline \text { \quad S. Reisirg, Capital } \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots & & 121,000 \\\hline\end{array}$$
B) $$\begin{array} { | l | c | c | } \hline \text { Cash } \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots & 48,000 & \\\hline \text { Equipment } \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots & 73,000 \\\hline \text { \quad Reising Construction Partnership, Capital } \ldots \ldots \ldots \ldots & & 121,000 \\\hline\end{array}$$
C) $$\begin{array} { | c | c | c | } \hline \text { Reising Construction Partreership } \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots & 121,000 & \\\hline \text { S. Reisirg, Capital } \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots & & 121,000 \\\hline\end{array}$$
D) $\begin{array}{ | l | r| r| }\hline \text{S. Reising, Capital} \ldots \ldots \ldots \ldots \ldots\ldots \ldots \ldots \ldots \ldots& 121,000 & \\\hline \text{\quad Reising Construction Partnership, Capital} \ldots \ldots \ldots& & 121,000\\\hline\end{array}$
E) $\begin{array}{ | l | r| r| }\hline \text{Cash} \ldots \ldots \ldots \ldots \ldots\ldots \ldots \ldots \ldots \ldots& 48,000 & \\\hline \text{ Equipment} \ldots \ldots \ldots & 73,000\\\hline \text{\quad Common Stock} \ldots \ldots \ldots& & 121,000\\\hline\end{array}$