2. (Accounting for Partnership) (CPMK C, 2) (Weight: 20%) Claudia will create a partnership with Rain, here are the assets Claudia invested in Rain's company. Claudia contributed Rp 15,000,000 of equipment, vehicles and cash to Rain's company. The equipment has a book value of IDR 18,000,000 with a market value of IDR 25,000,000. The vehicle has a book value of IDR 83,000,000 with a market value of IDR 44,000,000. The company also bears Claudia's debt of Rp. 6,700,000 for the purchase of a vehicle. Claudia will receive a salary of IDR 9,000,000 per month and Rain will receive a salary of IDR 11,000,000 per month. A. Make Claudia's Initial investment recording journal. B. Make a Net Income Distribution if Rain's company has a net income of IDR 275,000,000 in 2020 with a distribution of 30% for Claudia and 70% for Rain. C. Make a Partnership Equity report knowing that Claudia and Rain's capital is IDR 125,000,000, IDR 115,000,000 each. Rain had time to take out Rp. 7,000,000 for personal needs. Then Claudia and Rain added their respective capital of IDR 10,500,000 and IDR 5,000,000 over the 2020 period