On April 1, 20X1, Lewis Hanson and Shawna Berry formed a partnership. Lewis invested $34,000 cash and merchandise inventory with a current value of $36,000. Shawna invested $10,000 cash and office equipment with a current value of $7,000. Shawna also brought accounts payable amounting to $3,000. Prepare journal entries in general journal form to record the formation of the partnership on April 1, 20X1