QUESTION 32 M. Abadic and S. Collier combine their individual sole proprietorships to start the Abadie. Collier partnership. M. Abadia and S. Collier invest in the partnership as follows: Book Value Fair Value Collier $7,000 Abadie Cash $21,000 Accounts Receivable 13,000 Allowance for Doubtful Accounts 1,500 Equipment 15,000 Accumulated Depreciation 3,000 Calculate the entry to record Collier's Capital Account Abadie $21,000 13,000 2.000 10,000 Collier $7,000 5,000 800 5,000 500 21.000 7,000 8,000