Partners S, B, and Chave capital account balances of $59800 each. The profit and loss ratio is 5:2:3 respectively. In the process of liquidating the partnership, noncash assets with a carrying amount of $49900 are sold for $20700. The balance of Partner B's Capital account after the sale is O $65640 $45200 $20440 $53960 Kimberly is investing in a partnership with Cynthia, Kimberly contributes equipment that originally cost $21100, has a carrying amount of $14000, and a fair value of $17500. The entry that the partnership makes to record Kimberly's initial contribution includes a O debit to Equipment for $21100 debit to Equipment for $14000. O credit to Accumulated Depreciation for $7100. O debit to Equipment for $17500