Hello, I am having trouble with this question and would appreciate a little clarity. Thank you

Problem 1: Assume that A and B contribute the following to start their partnership: A contributes Cash of $30,000 and B contributes Equipment with a value of $40,000. The partners will share in profits equally. Record the transaction under each of the following approaches. a. Capital accounts are set equal to net assets invested Approach b. Bonus Approach c. Goodwill Approach