Jensen Ltd and Harris Ltd have established the JH Joint Operation. Jensen Ltd has a \75 interest in the joint operation and Harris Ltd has a \25 interest. Jensen Ltd contributed an asset with a carrying amount of \\( \\$ 130000 \\) and a fair value of \\( \\$ 150000 \\) and Harris Ltd agreed to provide technical services to the joint operation over the first two years of operations. The fair value of the technical services was agreed to be \\( \\$ 50000 \\) and the cost to provide the services was estimated at \\( \\$ 45000 \\) at the inception of the joint operation. As part of its initial contribution entry Harris Ltd will record a: a. CR Gain on provision of services \\( \\$ 5000 \\). b. CR Obligation to JO \\( \\$ 33750 \\). c. DR Services receivable in JO \\( \\$ 45000 \\). d. DR Plant in JO \\( \\$ 12500 \\)