Gwen Delk and Alliesha Johnson decide to form a partnership by combining the assets of their separate businesses. Delk contributes the following assets to the partnership: cash, $19,880; accounts receivable with a face amount of $208,740 and an allowance for doubtful accounts of $7,530; merchandise inventory with a cost of $81,830; and equipment with a cost of $135,900 and accumulated depreciation of $88,340. The partners agree that $9,180 of the accounts receivable are completely worthless and are not to be accepted by the partnership, that $15,660 is a reasonable allowance for the uncollectibility of the remaining accounts, that the merchandise inventory is to be recorded at the current market price of $76,920, and that the equipment is to be valued at $59,930.

Journalize the partnership's entry to record Delk's investment. For a compound transaction, if an amount box does not require an entry, leave it blank.