Barbara Ripley and Fred Nichols decide to organize the ALL-Star partnership. Ripley invests $23,100 cash, and Nichols contributes $18,000 cash and equipment having a book value of $4,620. Prepare the entry to record Nichols's investment in the partnership, assuming the equipment has a fair value of $6,160. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit