Allan and Brock form a partnership. Allan contributes $12,000 cash and merchandise inventory with a current market value of $20,000. Brock contributes $3,000 in cash and land with a current market value of $18,000 (cost of $3,000). Which of the following is correct? OA. Brock, Capital is credited for $21,000. OB. Brock receives a bonus of $18,000 from Allan. OC. Brock, Capital is debited for $6,000. OD. Brock, Capital is credited for $6,000