Questions is this one and

i got wrong answers in Equipmeny and S.Vooay capital .

anybody explains how should I calculate this one?

for equipmeny and S.vooat capital!

thank you in advance.

Suzy Vopat has owned and operated a proprietorship for several years. On January 1, she decides to terminate this business and become a partner in the form of Vopat and Sigma. Vopat's investment in the partnership consists of $14,400 in cash and the following assets of the proprietorship: accounts receivable $16,800 less allowance for doubtful accounts of $2,400, and equipment $36.000 less accumulated depreciation of $4,800. It is agreed that the allowance for doubtful accounts should be $3,600 for the partnership. The fair value of the equipment is $28.200. Journalize Vopat's admission to the form of Vopat and Sigma (Credit account titles are automatically indented when the amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit Jan. 1 14400 16800 Accounts Receivable 31200 Equipment 5600 Allowance for Doubtful Accounts 39600