E12-15 Nan Fuentes has been operating an apartment-locator service as a prietorship. She and Misti Fulmer have decided to form a partnership Fuentes's investment consists of cash, $8,000; accounts receivable $10,000; furniture, $1,000; a building, $55,000; and a note payable $10,000. To determine Funtes's equity in the partnership, she and Fulmer hit an independent appraiser. The appraiser values all the assets and liabue ties at their book value except the building, which has a current marker value of $90,000. Also there are accounts payable of $3,000. Requirement Make the entry on the partnership books to record Fuentes's investment (pp. 600-601)