loyees. During 2 Makeman Architects earned $4,40 the firm reduced revenues to $3,894,000 and reduced the staff to 33 employees a. Determine the revenue per employee for each year. b. Interpret the results. S 08.2 Vanessa Kaiser and Mariah Newman decide to form a partnership by combining the EX 12-1 Recording partner's original investment assets of their separate businesses. Kaiser contributes the following assets to the an allowance for doubtful accounts of $5,400; merchandise inventory with a cost of partnership: cash, $25,800; accounts receivable with a face amount of $187,600 and $118,900; and equipment with a cost of $175,800 and accumulated depreciation of $58,200. The partners agree that $6,000 of the accounts receivable are completely worthless and are not to be accepted by the partnership, that $5,700 is a reasonable allowance for the uncollectibility of the remaining accounts, that the merchandise inventory is to be recorded at the current market price of $131,400, and that the equipment is to be valued at $104,900 Journalize the partnership's entry to record Kaiser's investment. EX 12-2 Recording partner's original investment OB). Hannah Freeman and Hugo Hernandez form a partnership by combining assets of the ormer businesses. The followinn hal