Barton and Fallows form a partnership by combining the assets of their separate businesses. Barton contributes accounts receivable with a face amount of $45,000 and equipment with a cost of $185,000 and accumulated depreciation of $95,000. The partners agree that the equipment is to be valued at $85,000, that $3,100 of the accounts receivable are completely worthless and are not to be accepted by the partnership, and that $1,400 is a reasonable allowance for the uncollectibility of the remaining accounts receivable. Fallows contributes cash of $28,000 and merchandise inventory of $56,500. The partners agree that the merchandise inventory is to be valued at $61,000. Journalize the entries to record in the partnership accounts (a) Barton's investment and (b) Fallows's investment. If an amount box does not require an entry, leave it blank. (a) (b) Il