Hannah Freeman Proprictorship Balance Sheet June 1, 20Y3 Cash Accounts receivahle Less Allowance for doubtfiul accounts Land 140,610.00 7.800 225,360.00 79,690 00 less: 7 Total asscts Accurmmulated depreciatisn-equipment 4.180 00 35,510.00 475,780.00 Accounts payable oNotes pay able $24.590.00 4,020.00 367.170.00 475,780.00 Hannah Freeman, capital 1z Total liabilitics and owner's equity Freeman obtained appraised values for the land and equipment as fodows Land $293,250 Equipment 31,665 An analysis of the accounts receivable indicated that the allowance for doubthul accounts should be increased to $9,210 On December 31, journalize the partnership's entry for Freeman's investment Refer to the Chart of Accounts for exact wording of accou mies