Current Attempt in Progress Barbara Ripley and Fred Nichols decide to organize the ALL-Star partnership. Ripley invests $23,400 cash, and Nichols contributes $18,000 cash and equipment having a book value of $4,680. Prepare the entry to record Nichols's investment in the partnership, assuming the equipment has a fair value of \$6,240. (Credit account tities are automatically indented when amount is entered. Do not indent manually.)