A partner invests into a partnership a building with a $25,000 carrying value and $40,000 fair market value. The related mortgage payable of $12,500 is assumed by the partnership. The entry to record the investment in partnership is: Select one: a. Capital Dr 25,000 Mortgage Payable Cr 12,500 Building Cr 12,500 O b. Building Dr 40,000 Mortgage Payable Cr 12,500 Capital Cr 27,500 C. Capital Dr 40,000