Michelle Hamilton and Bill Rossi decide to form a partnership. Hamilton invests $$37,500$ cash and accounts receivable of $$33,500$ less allowance for doubtful accounts of $$2,200.$ Rossi contributes $$26,500$ cash and equipment having a $$6,300$ book value. It is agreed that the allowance account should be $$3,700$ and the fair value of the equipment is $$11,000.$

Prepare the necessary journal entry to record the formation of the partnership.

Cash $=$ Debit: $$64000$

accounts receivable $=$ debit: $$33,500$

Equipment $=$ debit: $$11,000$

Allowance for doubftul accounts $=$ Credit: $$3,700$

Hamilton, Capital $=??$

Rossi, Capital $=$ Credit: $$37500$

I need help finding Hamiltons Capital.