Richards and Hernandez start a partnership on August 1, 2020. Richards contributes $6.000 cash, furniture with a current market value of $41,000, accounts payable with a current market value of $18,000 and equipment with a current market value of $28,000. Which of the following is the correct journal entry to record Rodriguez's partnership investment?

a.

Cash	6,000
Furniture	41,000
Equipment	28,000
Accounts Payable	18,000
Richards, Capital		93,000

b.

Cash	6,000
Furniture	41,000
Equipment	28,000
Accounts Payable		18,000
Richards, Capital		57,000

c.

Cash	6,000
Furniture	41,000
Equipment		28,000
Accounts Payable		18,000
Richards, Capital		1,000

d.

Accounts Payable	18,000
Richards, Capital	57,000
Cash		6,000
Furniture		41,000
Equipment		28,000