M. Chris and S. Collier combine their individual sole proprietorships to start the Chris - Collier partnership. M. Chris and S. Collier invest in the partnership as follows Cash Accounts Receivable Book Value Fair Value Chris Collier Chris Collier $21900 $5400 $21900 $5400 10500 5300 10500 5300 Allowance for Doubtful Accounts (1900) (650) (2070) (810) Equipment 14000 23100 13600 8400 Accumulated Depreciation (3000) (8900) The entries to record the investment will include a credit to: O Collier, Capital of $18290. O Chris, Capital of $43400. O Chris, Capital of $41500. O Collier, Capital of $24090