R. Black and B. Rivers decide to organize the Carla Vista Partnership. Black contributes $11.100 cash. Rivers contributes $2,470 of accounts receivable, of which the partners agree that $2,200 is collectible Rivers will also contribute the amount of cash required so both partners have the same amount in thelr capital accounts. Prepare the entry to record each partner's investment in the partnership on July 1, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit July 1 (inwested cash in business) July 1 (Invested cash and accounts receivable in business)