T. Andrews contributed $14,000 in to the T & B Partnership. The journal entry to record the transaction for the partnership is: Debit Cash $14,000; credit T. Andrews, Capital $14,000. Debit Cash $14,000; credit Common Stock $14,000. Debit T & B Partnership $14,000; credit T. Andrews, Capital $14,000. Debit Cash $14,000; credit T & B Partnership, Capital $14,000. Debit T. Andrews, Capital $14,000; credit T & B Partnership, Capital $14,000.