Kristina and Mallory decide to form a partnership. Kristina has $56,000 in her Capital account and nothing in her Drawings account. Mallory has $15,000 of cash to invest in the partnership. As they are going to deliver the pet treats to the pet stores, Mallory is also investing a truck into the partnership. The fair value of the truck is $23,000 and the partnership is going to take over the $11,000 bank loan that Mallory still has on the van. Kristina and Mallory agree that Mallory will receive 40% ownership of the company. The partnership will start January 1, 2024 and will have a December 31 year-end. Kristina has asked you to record the journal entry to form the partnership.