Journalize the contribution of Gardner

Data table Dakes's Business Gardner's Business Current Current Market Book Value Market Value Book Value Value Assets Cash 17,000 $ 17,000 $ 4,000 $ 4,000 Accounts Receivable 21,000 19,000 8,000 6,000 Merchandise Inventory 51,000 45,000 34,000 34,000 Plant Assets, Net 125,000 107,000 53,000 57,000 214,000 $ 188,000 $ 99,000 $ 101,000 Total Assets Liabilities and Owner's Equity Accounts Payable 25,000 $ 25,000 $ 20,000 $ 20,000 Other Accrued Payables 15.000 15,000 Notes Payable 59,000 59,000 Dakes, Capital 115,000 79,000 Gardner, Capital Print Done