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)
$\begin{array}{|l|c|c|}\hline \text { Cash. } & 48,000 \\\hline \text { Equipment. } & 73,000 \\\hline\text { S. Reising, Capital. }&&121,000\\\hline\end{array}$

B)
$\begin{array}{|l|cc||}\hline \text { Cash. } & 48,000 \\\hline \text { Equipment. } & 73,000 \\\hline\text { Reising Construction Partnership, Capital }&&121,000\\\hline\end{array}$
C)
$\begin{array}{|l|c|c|}\hline \text { Reising Construction Partnership} & 121,000 & \\\hline \text { S. Reising, Capital } && 211,000 \\\hline\end{array}$

D)
$\begin{array}{|l|c|c|}\hline\text { S. Reising, Capital } & 121,000 & \\\hline \text { Reising Construction Partnership, Capital } & & 121,000\\\hline \end{array}$

E)
$\begin{array}{|l|c|c|}\hline \text { Cash. } & 48,000 \\\hline \text { Equipment. } & 73,000 \\\hline\text { Common Stock}&&121,000\\\hline\end{array}$