Furniture purchased for rented space

The two members/partners of an LLC purchased about $2500 in furniture used in rented space for their salon services.  Does the furniture (chairs, sofa, countertops) need to be entered on Form 1065 as a fixed asset or as an expense.  If an expense, I am not sure where on Line 21 to report it.  If we have to record each piece of furniture as a fixed asset, it would seem it can be written down using Section 179.

 

Thank you in advance.