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Exercise 16-10 (Algo) Incorporation of a Partnership LO 16-3 When Alice and Betty decided to incorporate their partnership, its trial balance was as follows: The partnership's books will be closed, and new books will be used for A& \& Corporation. The following additional information is available: The partnership's books will be closed, and new books will be used for A \& B Corporation. The following additional information is available: 1. The estimated fair values of the assets follow: 2. All assets and liabilities are transferred to the corporation. 3. The common stock is $10 par. Allce and Betty recelve a total of 7,300 shares. 4. The partners' profit and loss-sharing ratio is shown in the trial balance. Required: a. Prepare the entries on the parthership's books to record (1) the revaluation of assets, (2) the transfer of the assets to A&B Corporation and the receipt of the common stock, and (3) the closing of the books. b. Prepare the entries on A \& B Corporation's books to record the assets and the issuance of the common stock. Corporation and the recelpt of the common stock, and (3) the closing of the books. Note: If no entry is required for a transaction/event, select "No fournal entry required" in the first account field