Ann contributed 20,000 cash while Chok contributed 28,000 in cash and office equipment which cost 16,000 with a fair market value of 13,000, to a new partnership. The journal entry to record the partnership investments of Ann and Chok would have credit of Ann, Capital and Chok, Capital, respectively, in the amounts of

A. 20,000 and 44,000

B. 44,000 and 20,000

C. 41,000 and 20,000

D. 20,000 and 41,000