A.	Ruth Cutco and Darrell Robbs formed a partnership. Cutco invested $100,000 cash and merchandise valued
	at $80,000. Robbs invested $10,000 cash, land valued at $115,000, equipment valued at $45,000, and
	merchandise valued at $5,000.
	Instructions: Prepare the entries to record the investments of Cutco and Robbs on the partnership books.
	Use the current date.
JOURNAL						PAGE
	DATE		DESCRIPTION	POST REF.	DEBIT	CREDIT
1							1
2							2
3							3
4							4
5							5
6							6
7							7
8							8
9							9
10							10