Journalize the partnerships entry for Freeman's investment.For a compound transaction,if an amount box does not require an entry,leave it blank.

Recording Partner's Original Investment Hannah Freeman and and Hugo Hernandez form a partnership by combining assets of their former businesses. The following balance sheet information is provided by Freeman, sole proprietorship: Hannah Freeman Proprietorship Balance Sheet June 1, 20Y3 Cash $44,850 Accounts receivable $84,300 Less: Allowance for doubtful accounts 4,900 79,400 Land 202,000 Equipment $78,000 Less: Accumulated depreciation-equipment 48,400 29,600 Total assets $355,850 Accounts payable $25,100 Notes payable 72,450 Hannah Freeman, capital 258,300 Total liabilities and owner's equity $355,850 Freeman obtained appraised values for the land and equipment as follows: Land $281,000 Equipment 23,100 An analysis of the accounts receivable indicated that the allowance for doubtful accounts should be increased to $7,200