Rodriguez and Ying start a partnership on July 1, 2017. Rodriguez contributes $3, 500 cash, furniture with a current market value of $48,000, accounts payables with a current market value of $16,000 and equipment with a current market value of $26,000. Which of the following is the correct journal entry to record Rodriquez's partnership investment? A. Cash 3, 500 Furniture 48,000 Equipment 26,000 Accounts Payable 16,000 Rodriguez. Capital 9, 500 B. Accounts Payable 16,000 Rodriguez. Capital 61, 500 Cash 3, 500 Furniture 48,000 Equipment 26,000 C. Cash 3, 500 Furniture 48,000 Equipment 26,000 Accounts Payable 16,000 Rodriguez. Capital 93, 500 D. Cash 3, 500 Furniture 48,000 Equipment 26,000 Accounts Payable 16,000 Rodriguez. Capital 61, 500