Mike Derr and Mark Finger form a partnership. Derr contributes the following items (at market value). Prepare the partnership's journal entry to record Derr's investment. Cash $ 1,200 Equipment % 5,200 Accounts payable $ 4,700 Supplies 3,200 Land 8,200 Notes payable 3,300 View transaction list Journal entry worksheet Record investment of Derr. Mote: Enter debits before credits