Fowler and Vermeer agree to form a partnership. Fowlers investment consists of the following: Fowlers Accounts Balance sheet balances Partners agreed to values Cash $17,200 A/R 3,700 AFDA 500 $400 Merchandise Inventory 11,400 9,300 Equipment 14,600 10,000 Accum. Depr. 2,000 A/P 4,500 Notes Payable 2,100 Mortgages Payable 10,000 Vermeer agrees to invest $42,000 in cash. Requirement: Prepare the appropriate journal entry to record Fowlers and Vermeers investment in the partnership. (I need two journal entries; one Fowlers and one for Vermeers.)