How do I record the following entry:

Owner invested $32,000 cash and equipment valued at $14,000 in the business. What accounts should I use?
Help please!

Dr. Cash 32,000
Dr. Equipment 14,000
Cr. Capital 46,000

Do you get to choose your capital accounts names? Perhaps Donated Capital might be better based on what kind of business this is, I will leave that up to you.

Thank you CaptainForest. That solves my question

You're welcome