Brief Exercise 12-01 Barbara Rply and Fred Nichols decide to organize the ALl-Star partnership. Ripley invests $21,000 cash, and Nichols contributes $20,000 cash and equipment having a book value of $4,200 Prepare the entry to record Nicholi's ivestment in the partnership, assuming the equipment has a fair value of $5,600. (Credit account titles are automatically indented when amount is entered. Do net indent manually Account Titles and Explanation Debit Credit