Select the journal entry that correctly records the owner contributing Building worth $$100,000$ and Equipment worth $$30,000$ to the business.

DR Building $100,000$

DR Equipment $30,000$

CR Capital $130,000$

DR Building $100,000$

DR Equipment $30,000$

CR Cash $130,000$

DR Cash $130,000$

CR Building $100,000$

CR Equipment $30,000$

DR Capital $130,000$

CR Building $100,000$

CR Equipment $30,000$