Draper and Becker decide to organize a partnership. Draper invests $37,500 cash, and Becker contributes $5,200 and equipment having a book value of $8,100 and a fair value of $16,000. Prepare the entry to record each partner investment. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Account Titles and Explanation Debit Credit (To record Draper's investment) (To record Becker's investment)