can someone help me with the proper answer on table ?

Arnold Black and Sam Smith operate separate auto repair shops as proprietorships. On January 1, 2021, they decide to combine their separate businesses to form Black Smith Auto Repair, a partnership. Information from their separate balance sheets is presented below: Black Auto Repair Smith Auto Repair Cash $ 5,000 $ 10,000 Accounts receivable 8,000 5,000 Allowance for doubtful accounts. 1,000 500 Accounts payable.. 3,000 6,000 Notes payable 5,000 Salaries payable... 1,000 500 Equipment.. 12,000 26,000 Accumulated depreciation equipment............ 2,000 4,000 It is agreed that the expected realizable value of Black's accounts receivable is $ 5,000 and Smith's receivables is $ 4,000. The fair value of Blach's equipment is $ 15,000 and Smith's equipment is $ 24,000. It is further agreed that the new partnership will assume all liabilities of the proprietorships with the ex of the notes payable on Smith's balance sheet that he will pay himself. Required: Prepare the journal entries necessary to record the formation of the partnership