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Maria Dolores decided to form a partnership with Martin Campos. Maria Dolores contributed P200,000 cash and Martin Campos contributed the assets from the business he has operated for the past year. His ledger accounts appear below: Cash P 7,500 Accounts Receivable 30,000 Allowance for Doubtful Accounts 4,500 Merchandise Inventory 90,000 Store Equipment 50,000 Accumulated Depreciation 7,500 The partners agreed that the non-cash assets of Martin Campos be revalued as follows: Store Equipment Depreciation Value is P35,000 Accounts Receivable is 80% collectible Merchandise Inventory Fair Market Value is P70,000 Instructions: Record the investment of the partners. (Ctrl) H