Nan Fuentes has been operating an apartment-locator service as a proprietorship. She and Misti Fulmer have decided to form a partnership. Fuentes's investment consists of cash, \(\$ 8,000\); accounts receivable, \(\$ 10,000\); furniture, \(\$ 1,000\); a building, \(\$ 55,000\); and a note payable, \(\$ 10,000\).

To determine Funtes's equity in the partnership, she and Fulmer hire an independent appraiser. The appraiser values all the assets and liabilities at their book value except the building, which has a current market value of \(\$ 90,000\). Also there are accounts payable of \(\$ 3,000\).

Requirement 

Make the entry on the partnership books to record Fuentes's investment.