A general partnership is created with a capital of 400,000 between Andreou, Vassiliou and Georgiou. The capital participation rates are 30%, 30% and 40%. Andreou contributes his capital in cash, and Vassiliou contributes his capital in goods/inventories. Georgiou contributes the assets of his personal business presented to the following balance sheet. Reputation and clientele are recognized.

Assets	Euros	Liabilities	Euros
Furniture	60.000	Capital	165.000
Inventories	50.000	Suppliers	15.000
Accounts receivable	25.000	Notes payable	30.000
Notes receivable	40.000
Cash	35.000
Total	210.00

The above items were valued as follows: Furniture 70,000 Goods/inventories 42,000 Notes receivable 34,000 Accounts receivable 20,000 Suppliers 15,000 and Notes payable 30,000. DEMANDED To make the journal entries of the establishment/creation of the company