Garrison and Keim form a partnership by combining the assets of their separate businesses. Garrison contributes merchandise inventory of $32,500, equipment with a cost of $75,000 and accumulated depreciation of $29,800 and $8,500 in cash. The partners agree that the merchandise inventory is to be valued at $34,900 and the equipment is to be valued at $50,000. Keim contributes cash of $20,000 and accounts receivable with a balance of $39,500. The partners agree that $750 of the accounts receivable are completely worthless and are not to be accepted by the partnership, and that $1,500 is a reasonable allowance for the amount of uncollectible of the remaining accounts receivable. Instructions: Using the fill-in-the-blanks, record the debits and/or credits for Keim, Capital. There are four fill-in-the-blanks. In the order that the transaction should be recorded in the general journal, record the debits and/or credits. If you are recording a debit, type: Debit - Account Name $0 (in the fill-in-the-blank) Credit - Account Name $0 (in the fill-in-the-blank). Please note, I will have to grade your response, as you may not list the debits and/or credits in the order I have provided the responses in the fill-in-the-blank. However, using the fill-in-the-blanks, record all debit(s) in the first fill-in-the-blanks, and all credit(s) in the those blanks remaining, after recording the debit(s).