Suppose that Chris Vanguard and Brian Smith form a partnership to sell yard equipment. Brian Smith contributes cash of $25,000 and office furniture with a cost of $15,000, accumulated depreciation of $5,000, and a current market value of $8,000. Which journal entry correctly records Smiths contribution to the partnership?

Accounts		Debit	Credit
A.	Smith, Capital	35,000
	Cash		25,000
	Furniture		10,000
B.	Smith, Capital	33,000
	Cash		25,000
	Furniture		8,000
C.	Cash	25,000
	Furniture	10,000
	Smith, Capital		35,000
D.	Cash	25,000
	Furniture	8,000
	Smith, Capital		33,000