Melissa Shallowford contributed a patent, accounts receivable, and $15,000 cash to a partnership. The patent had a book value of $6,000. However, the technology covered by the patent appeared to have significant market potential. Thus, the patent was appraised at $71,000. The accounts receivable control account was $35,000, with an allowance for doubtful accounts of $2,000. The partnership also assumed a $11,000 account payable owed to a Shallowford supplier. Required: On December 31, provide the journal entry for Shallowfords contribution to the partnership. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CN