Ruby and Anita are partners. Ruby has a capital balance of $250,000 and Anita has a capital balance of $200,000. Denis invests a building with a current market value of $150,000 to acquire an interest in the new partnership. Which of the following is true of the journal entry to record this transaction? (Assume no bonus to any partner.)

A.Building will be debited for $150,000, Ruby, Capital and Anita, Capital will be credited for $75,000 each.

B. Building will be debited for $150,000 and Denis, Capital will be credited for $150,000.

C. Ruby, Capital and Anita, Capital will be credited for $75,000 each and Denis, Capital will be debited for $150,000.

D. Ruby, Capital and Anita, Capital will be debited for $75,000 each and Denis, Capital will be credited for $150,000.