Amy and Barnes form a partnership. Amy contributes $12,000 cash and merchandise inventory with a current market value of $62,000 Barnes contributes $8,000 in cash and land with a current market value of $35,000 (cost of $20,000) Which of the following is correct? O A. Barnes receives a bonus of $35,000 from Amy O B. Banes, Capital is credited for $28,000 C. Barnes, Capital is debited for $28,000. O D. Barnes, Capital is credited for $43,000