M. Abadie and S. Collier combine their individual sole proprietorships to start the Abadie - Collier partnership. M. Abadie and S. Collier invest in the partnership as follows: Book Value Fair Value Abadie Collier Abadie Collier Cash $22,000 $5,000 $22,000 $5,000 Accounts Receivable 14,000 7,000 14,000 7,000 Allowance for Doubtful Accounts 1,000 200 2,000 700 Equipment 16,000 26,000 10,000 5,000 Accumulated Depreciation 2,000 7,000 Calculate the entry to record Collier's Capital Account