Steve owns 62% and Mark owns 38% of a partnership business. They purchase equipment with a suggested value of $9,900. The current market value of the equipment at the time of purchase was $9,400. At the time of the balance sheet preparation, depreciation of $230 was recorded. Based on the information provided, which of the following is true of the partnership? O A. The Equipment account will be debited at $9,170 on the date of purchase. OB. The Equipment account will be debited at $9,900 on the date of purchase. O C. The Equipment account will be debited at $9,670 on the date of purchase. OD. The Equipment account will be debited at $9,400 on the date of purchase