Omar Mendez and Rafael Cuadrado decide to form a company that began operations on January 2, 2025. Mendez invests$8,800 in cash and Account Receivable worth $22.000 less Allowance for Doubtfull Accounts of $2,200. Cuadrado contributes $16,500 in cash and equipment with a book value of $6,600 and a fair market value of $11,000. Both agreed to contribute 50% of the company's capital. The Partnership Agreement specifies that Mendez will have a salary of $20,000 and Cuadrado of $25,000. Each partner will also have an interest income equivalent to 10% of their initial capital balance and the remaining income will be divided equally. As of December 31, 2025 there were the following balance sheets in general Ledger Service Revenues 135,200 Total Expenses 43,200 O Mndez-drawings 5,500 R Square-drawings 3,300 O Mndez- additional investment 15,000 R Square- additional investment 6,000 Total Liabilities 25,000 Prepare Jornal tickets to recognize the initial investment of the partners. Income Statement Owner's Equity Statement Porcin de Liabilities and Owner's Equity del Balance Sheet Closing entries as of December 31, 2025