Barton and Fallows form a partnership by combining the assets of their separate businesses. Barton contributes accounts receivable with a face amount of $$46,000$ and equipment with a cost of $$190,000$ and accumulated depreciation of $$103,000.$ The partners agree that the equipment is to be valued at $$90,000,$ that $$3,400$ of the accounts receivable are completely worthless and are not to be accepted by the partnership, and that $$2,000$ is a reasonable allowance for the uncollectibility of the remaining accounts receivable. Fallows contributes cash of $$28,900$ and inventory of $$55,500.$ The partners agree that the inventory is to be valued at $$60,000.$

Journalize the entries in the partnership accounts for $($a$)$ Barton's investment and $($b$)$ Fallows's investment. If an amount box does not require an entry, leave it blank.

a$.$

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a$.$

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