Adkins and Black form a partnership. Adkins contributes $18,000 cash and merchandise inventory with a current market value of $25,000. Black contributes $6,500 in cash and land with a current market value of $18,000 (cost of $3,000). Which of the following is correct? O A. Black receives a bonus of $18,000 from Adkins. O B. Black, Capital is credited for $24,500. OC. Black, Capital is credited for $9,500. OD. Black, Capital is debited for $9,500. ***