1 points "R' contributed $140,000 in cash plus office equipment valued at $70,000 to the Partnership. The journal entry to record the action for the partner A Debit XYZ" Partnership $210,000 credit "R" Capital 5210,000 OB. Debit Cash $140,000, debit Office Equipment $70,000 credit xyz Partnership Capital 210.000, OC. Debit "R" Capital $210,000; credit XYZ. Partnership Capital 5210,000 O D. Debit Cash $140,000; debit Office Equipment 570,000; credito Capital 5210,000