n to rd Helo I System A Brief Exercise 12-1 Barbara Ripley and Fred Nichols decide to organize the ALL Star partnership. Ripley invests $48,000 cash, and Nichols contributes $32,000 cash and equipment having a book value of $11,200 Prepare the entry to record Nichols's investment in the partnership, assuming the equipment has a falir value of $16,000. (Credit account titles are automatically Indented when amount is entered. Do not indent manually.)