Brian tanner contributed 18000 in cash plus office equipment with a fair value of 30000 to the BT partnership. In addition, the partnership assumed a 10000 note payable. The journal entry to record the transaction is?

Cash Office Equipment B. Tanner, Capital 18,000 30,000 48,000 Cash B. Tanner, Capital 20,000 20,000 B. Tanner, Capital Note Payable Cash Office Equipment 38,000 10,000 18,000 30,000 B. Tanner, Capital Cash Office Equipment 48,000 18,000 30,000 Cash Office Equipment Note Payable B. Tanner, Capital 18,000 30,000 10,000 38,000