C Cola and R. Crown formed a partnership and agree to divide initial partnership capital equally, even though C. Cola contributed P50,000 in identifiable assets and R. Crown contributed P42,000. Such an agreement implies that R. Crown is contributing an unidentifiable assets such as individual talent, established clientele, or banking connections to the partnership. The unidentifiable asset is not recorded on the partnership books, the journal entry necessary to establish equal capital interest includes (debit/credit) is: