M. Anthony and S. Collier combine their individual sole proprietorships to start the Anthony - Collier partnership. M. Anthony and S. Collier invest in the partnership as follows

	Book Value		Fair Value
	Anthony	Collier	Anthony	Collier
Cash	$ 21700	$ 5500	$ 21700	$ 5500
Accounts Receivable	9300	4100	9300	4100
Allowance for Doubtful Accounts	( 1700)	( 680)	( 2120)	( 990)
Equipment	14100	24700	13900	9100
Accumulated Depreciation	( 2200)	( 9000)

The entries to record the investment will include a credit to:

Collier, Capital of $ 17710.

Anthony, Capital of $ 42900.

Anthony, Capital of $ 41200.

Collier, Capital of $ 24310.