Terry Chan and Darryl Klein formed a partnership on September 1. Terry contributed cash of $20,000 and a building with a cost of $100,000 and fair value of $180,000. Darryl contributed cash of 150,000 and equipment with a cost of $75,000 and a fair value of $50,000. The appropriate amount to be credited to each partners capital account on September 1 is T. Chan, Capital = $120,000; D. Klein, Capital = $200,000. T. Chan, Capital = $200,000; D. Klein, Capital = $225,000. T. Chan, Capital = $120,000; D. Klein, Capital = $225,000. T. Chan, Capital = $200,000; D. Klein, Capital = $200,000.