26) In their business partnership, George has an ownership interest of 55% and Ben has an ownership interest of 45%. In the current year, they purchase equipment for $9900. In order to finance the equipment purchase. George makes a cash contribution of $7400 and Ben makes a cash contribution of $2500 to the partnership. Based on the information provided, which of the following is TRUE regarding the partnership balance sheet? A) Both George, Capital and Ben, Capital will increase by $9900. B) George, Capital will increase by $7400 and Ben, Capital will increase by $2500. C) George, Capital will increase by $9900 and Ben, Capital will remain unchanged. D) George, Capital will increase by $5445 and Ben, Capital will increase by $4455