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Instructions Melissa Shallowford contributed a patent, accounts receivable, and $15,000 cash to a partnership. The patent had a book value of $6,000. However, the technology covered by the patent appeared to have significant market potential. Thus, the patent was appraised at $71,000. The accounts receivable control account was $35,000, with an allowance for doubtful accounts of $2,000. The partnership also assumed a $11,000 account payable owed to a Shallowford supplier. Required: On December 31, provide the journal entry for Shallowford's contribution to the partnership. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. Journal On December 31, provide the journal entry for Shallowford's contribution to the partnership. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. PAGE 10 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY 1 2 3 4 5 6 CHART OF ACCOUNTS Melissa Shallowford General Ledger ASSETS REVENUE 110 Cash 410 Sales 111 Petty Cash 610 Interest Revenue 112 Accounts Receivable 113 Allowance for Doubtful Accounts EXPENSES 114 Interest Receivable 510 Cost of Merchandise Sold 115 Notes Receivable 520 Salaries Expense 116 Inventory 521 Advertising Expense 117 Office Supplies 522 Depreciation Expense-Equipment 118 Store Supplies 523 Delivery Expense 119 Prepaid Insurance 524 Repairs Expense 120 Land 529 Selling Expenses 123 Equipment 531 Rent Expense 124 Accumulated Depreciation-Equipment 533 Insurance Expense 129 Asset Revaluations 534 Office Supplies Expense 133 Patent 535 Store Supplies Expense 536 Credit Card Expense LIABILITIES 537 Cash Short and Over 210 Accounts Payable 538 Bad Debt Expense 211 Salaries Payable 539 Miscellaneous Expense 213 Sales Tax Payable 710 Interest Expense 214 Interest Payable 215 Notes Payable EQUITY 310 Melissa Shallowford, Capital 311 Melissa Shallowford, Drawing