Brekke and Fig decide to organize a partnership. Brekke invests $29700 cash, and Fig contributes $23000 cash and equipment having a book value of $12600. Choose the entry to record Fig's investment in the partnership assuming the equipment has a fair value of $17900 O Cash Equipment Fig. Capital 23000 12600 35600 23000 Cash Equipment Fig. Capital 17900 40900 12600 Equipment Fig. Capital 12600 Cash 23000 Fie Capital 23000