On May 1, 2013, James Dear and Joan Clay formed The Leisure Room. The two partners invested cash and other assets and liabilities with the following agreed upon values. James: Cash, $12,000; Merchandise inventory, $24,000; Equipment, $76,000; Accounts payable, $10,000. Joan: Furniture, $24,000; Cash, $36,000. James is to own two-thirds of the capital, and Joan is to own one-third of the capital, but they will split profits and losses equally.

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