nd Maria Paxton form a partnership (not related to above problem) by assets of their separate businesses. George contributes accounts combining the receivable with a face amount of $34,000 and equipment with a cost o accumulated depreciation of $210,000. The partners priced at $25 are not to be accepted by the partnership, and that $3,400 is a reasonable allowance for tne uncollectibility of the remainin $77,700 and merchandise inventory of $77,330. The partners agree that the f $440,000 and agree that the equipment is to be 0,000, that $1,330 of the accounts receivable are completely worthless and g accounts receivable. Martha contributes cash of merchandise inventory is to be priced at $67,500. Required: Journalize the entries to record in the partnership accounts (a) Anna's investment and (b) Maria's investment