lses 5SS PE 12-1A Journalizing partner's original investment OBJ. 2 Catrina Santana contributed a patent, accounts receivable, and $23,000 The patent had a boo peared to have significant market potential. Thus, the patent accounts receivable control account was $38,000, with an allowance for doubtful accounts of $2,000. The partnership also a cash to a partnership. k value of $8,000. However, the technology covered by the patent ap- was appraised at $85,000. The ssumed a $10,000 account payable owed to a Santana supplier. Provide the journal entry for Santana's contribution to the partnership