Carina Santana contributed a patient, accounts receivable, and $23, 120 cash to a partnership. The patent had a book value of $8, 410. However the technology covered by the patent appeared to have significant market potential. Thus, the patent was appraised an $86, 860. The accounts receivable control account was $35, 810, with an allowance for doubtful accounts of $1, 980. The partnership also assumed a $10, 930 account payable owed to a Santana supplier. On December 31, provide the journal entry for Santana's contribution to the partnership. Refer to the Chart of Accounts for exact wending of account titles