Rosen and Noble decide to organize a partnership. Rosen invests $15,000 cash and Noble contributes $12,000 cash and equipment having a book value of $6,000. Choose the entry to record Noble's investment in the partnership assuming the equipment has a fair value of $9,000. a. Debit cash 12,000 , Debit Equipment 6,000 , and Credit Noble Capital 18,000 b. Debit equipment 6,000 and credit Noble Capital 6,000 c. Debit Cash 12,000 and credit Noble Capital 6,000 d. Debit cash 12,000 , Debit Equipment 9,000 , and Credit Noble Capital 21,000