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Clear image Recording Partner's Original investment Vanessa Kaiser and Mariah Newman decide to form a partnership by combining the assets of their separate businesses. Kaiser

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Recording Partner's Original investment Vanessa Kaiser and Mariah Newman decide to form a partnership by combining the assets of their separate businesses. Kaiser contributes the following assets to the partnership: cash, $17,960; accounts receivable with a face amount of $188,580 and an allowance for doubtful accounts of $6,810; merchandise inventory with a cost of $77,560; and equipment with a cost of $177,690 and accumulsted depreciation of $115,500 : The partners agree that $8,300 of the accounts recelvable are completely worthless and are not to be accepted by the partnershi, that \$14,140 is a reasonable allowance for the uncollectibility of the remaining accounts, that the merchandise inventory is to be fecarded at the current maeket price of $72,910, and that the equipment is to be valued at $78,360. Journalize the partnership's entry to record Kaiser's investment. If an amount box does not require an entry, leave it bankk

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