Anderson and Becker form a partnership Anderson contributes $12000$ and merchandise inventory with a current market value of $50,000$ contributes $ $2,000$ in and land Decker $,$ Capital in credited for $ $32000$ Becker $,$ Capital debited for $10,000$ Becker receives a bonus of $ $32,000$ from Anderson $.$ Becker $,$ Capital is credited for $ $19,000$