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Question 5 Suzy Vopat has owned and operated a proprietorship for several years. On January 1, she decides to terminate this business and become a partner in the firm of Vopat and Sigma. Vopat's investment in the partnership consists of $12,000 in cash, and the following assets of the proprietorship: accounts receivable $14,700 less allowance for doubtful accounts of $2,300, and equipment $19,600 less accumulated depreciation of $3,700. It is agreed that the allowance for doubtful accounts should be $3,450 for the partnership. The fair value of the equipment is $13,500. Journalize Vopat's admission to the firm of Vopat and Sigma. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Credit Date Account Titles and Explanation Debit Jan. 1