12. Cari's Bakery, Inc., began operations in October. The owner contributed cash of $14,400 and a delivery truck with fair value of $19,200 to the company. Which of the following describes how these transactions would affect the company's equity accounts? A) Increase contributed capital by $33,600 B) Increase earned capital by $33,600 C) Increase contributed capital by $14,400 and earned capital by $19,200 D) Increase earned capital by $14,400 and contributed capital by $19,200 E) None of these are correct.