Question: Dave Kwan and Emma Yin decided to form a general partnership to begin on January 1, 2023. Each partner is contributing $22,250 equity. Dave contributed a computer worth $3,000 and $27,000 cash, while Emma contributed office equipment worth $2,000 plus $12,500 cash. What would be included in the journal entry to record the formation of the partnership? Select one: a. Debit Office Equipment $3,000 b. Credit Kwan, Capital $22,250 c. Credit Yin, Capital $14,500 d. Credit Cash $39,500