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Forman and Berry organize a partnership. Forman will invest a building that has a market value of $80,000 and a $20,000 note payable. Berry will

Forman and Berry organize a partnership. Forman will invest a building that has a market value of $80,000 and a $20,000 note payable. Berry will invest $50,000 cash. The journal entry to record Berry's initial investment is

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