give the entry to record the investment of Alonzo into the partnership under each of the following independent assumptions:

a. Cash of 400,000.00.

b. Accounts receivable of 500,00.00 with an allowance for uncollectible accounts of 50,000.00.

c. Inventories that cost 300,000 using the moving average method accepted by the partnership at its FIFO value of 80% of average cost.

d. Equipment that cost 900,000.00 with a book value of 300,000.00 after four years of use without salvage value. The equipment should have been depreciated over a 10-year useful life.