Rodriguez and Ying start a partnership on July 1, 2017. Rodriguez contributes $3, 800 cash, furniture with a current market value of $54,000, accounts payables with a current market value of $12,000 and equipment with a current market value of $22,000. Which of the following is the correct journal entry to record Rodriquez's partnership investment? A Cash 3, 800 Furniture 54,000 Equipment 22,000 Accounts Payable 12,000 Rodriguez. Capital 23, 800 Accounts Payable 12,000 Rodriguez, Capital 67, 800 Cash 3, 800 Furniture 54,000 Equipment 22,000 Cash 3, 800 Furniture 54,000 Equipment 22,000 Accounts Payable 12,000 Rodriguez, Capital 91, 800 Cash 3, 800 Furniture 54,000 Equipment 22,000 Accounts Payable 12,000 Rodriguez, Capital 67, 800