3. Datton and Fallows form a partnershin hy combining the assets of their separate businesses. Barton contributes accounts receivable with a face amount of $50.000 and equipment with a cost of $190,000 and accumulated depreciation of S100,000. The partners agree that the equipment is to be valued at $85,000, that $3,500 of the accounts receivable are completely worthless and are not to be accepted by the partnership, and that $1,500 is a reasonable allowance for the uncollectibility of the remaining accounts receivable. Fallows contributes cash of $28,500 and merchandise inventory of $55.500. The partners agree that the merchandise inventory is to be valued at $60,000. Journalize the entries to record in the partnership accounts (a) Barton's investment and (b) Fallows's investment