Hundred Acres Inc. and Woodberry Co. decide to merge their proprietorships into a partnership called Hundred Acre Woods Co. on December 1, 2022. Hundred Acres Inc., owned by Winn E., transfers to the partnership cash of $100,000 and Land worth $100,000. Woodberry, Co., owned by T. Gerr, transfers Accounts Receivable of $55,000 less allowance for doubtful accounts of $15,000 and Equipment purchased for $145,000 less accumulated depreciation of $61,000. The partners Winn E. and T. Gerr agree that the allowance for doubtful accounts should be $10,000 and that the fair value of the equipment is $75,000. Question 26 (3 points). Listen Prepare the journal entry to record the capital investment by Winnie for Hundred Acre Inc. Blank #1 Blank #2 Blank # 3 A/ A Question 27 (5 points) Listen Prepare the journal entry to record the capital investment for T. Gerr. Blank #1 Blank #2 Blank # 3 Blank # 4