Multiple Choice Question 69 M. Abadie and S. Collier combine their individual sole proprietorships to start the Abadie - Collier partnership. M. Abadie and S. Collier invest in the partnership as follows Fair Value Book Value Abadie Collier Abadie Collier Cash Accounts Receivable Allowance for Doubtful Accounts Equipment Accumulated Depreciation $21400 $6300 $21400 $6300 10400 4700 10400 4700 (1900)530 (2120) (810) 15000 (2800)(9800) 23100 13200 9700 The entries to record the investment will include a credit to: Abadie, Capital of $44000. Abadie, Capital of $42100. O Collier, Capital of $19890. O Collier, Capital of $23490