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

Book Value Fair Value

Brian Collier Brian Collier

Cash $$20700$ $$5600207005600$

Account receivables $110005800110005800$

Allowance for doubful accounts $(1300)(630)(2090)(820)$

Equipment $1480023500133008600$

Accumulated Depreciation $(3200)(8100)$

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

o Collier, Capital of $$19180.$

o Collier, Capital of $$25980.$

o Brian, Capital of $$42000.$

o Brian, Capital of $$43300.$