This subtracts the cash paid but omits the equipment acquired, treating the purchase as an immediate expense.
Cash decreases by $18,000 while equipment increases by $18,000, leaving total assets and equity unchanged.
No borrowing or unpaid purchase is stated, so the equipment purchase does not increase liabilities.
This adds equipment without removing the cash paid and therefore counts the same resources twice.
Answer: B
The contribution produces $60,000 cash and $60,000 equity. Paying $18,000 cash for equipment changes the asset composition to $42,000 cash and $18,000 equipment. Total assets remain $60,000; liabilities remain zero; equity remains $60,000.