A&B start a partnership on July 1, 2020. A contributes $5,000 cash, furniture with a current market value of $50,000, accounts payables with a current market value of $12,000 and equipment with a current market value of $20,000. Which of the following is the correct journal entry to record A's partnership investment? ACCOUNT CREDIT DEBIT $5,000 Cash Furniture 50,000 Equipment Accounts Payable A. Capital 20,000 12,000 $87,000 ACCOUNT DEBIT CREDIT Cash $ 5,000 Furniture 50,000 Equipment 20.000 Accounts Payable $12.000 A. Capital 63,000 ACCOUNT DEBIT CREDIT $12.000 Accounts Payable A. Capital 63.000 Cash. $ 5.000 ACCOUNT DEBIT CREDIT Cash $ 5,000 Furniture 50,000 Equipment 20,000 Accounts Payable $12,000 A. Capital 63,000 DEBIT CREDIT ACCOUNT Accounts Payable A. Capital $12,000 63.000 Cash $ 5.000 50,000 Furniture Equipment 20.000 ACCOUNT CREDIT Cash DEBIT $ 5,000 50.000 Furniture $20.000 Equipment Accounts Payable A. Capital 12.000 23.000