Barbara Ripley and Fred Nichols decide to organize the ALL-Star partnership. Ripley invests $19,500 cash, and Nichols contributes $18,000 cash and equipment having a book value of $3,900. Prepare the entry to record Nichols's investment in the partnership, assuming the equipment has a fair value of $5,200. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Cash Equipment Fred Nichols, Capital Debit $18,000 $5,200 Credit $19,500