Aimes opened a new bunsiness by investing the following assets : cash , $ 4000; land, $20000; building, $80000. Also, the business will assume responsibility for a note payable of $32000. Aimes signed the note as part of his payment for the land and building. Which journal entry should be used othe books of the new business to record the investment by Aimes ( )
· Assets (10400)Aimes, capital (10400)
· Assets (104000)Liability (32000)Aimes, capital (72000)
· Cash (4000)Land (20000)Building (80000)Aimes, capital (104000)
· Cash (4000)Land (20000)Building (8000Note payable (32000)Aimes,capital (72000)