8 Isa, a new partner, contributed $70,000 cash plus machines valued at $35,000 to the partnership. This transaction is recorded by the following journal entry: OA. Dr. Assets $105,000 Cr. Partnership Capital $105,000. B. Dr. Cash $70,000 Dr. Machines $35.000 Cr. Isa Capital $105,000 OC. Dr. Isa Capital $105,000 Cr. Cash $70.000 Cr. Machines $35.000 OD. Dr. Cash $70.000 Dr. Machines $35,000 Cr. Partnership Capital $105.000