Barbara Ripley and Fred Nichols decide to organize the Wildhorse partnership. Ripley invests $17,700 cash and Nichols contributes $11,800 cash and equipment with a cost of $8,260 and accumulated depreciation of $5,900 and a fair value of $3,540. Prepare the entries to record each partner's investment in the partnership. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Cash Debit Credit (Invested cash in business.) (Invested cash and equipment in business.)