R Howell contributed equipment, inventory, and $34,000 cash to a partnership. The equipment had a book value of $11,000 and a market value of $17,000. The inventory had a book value of $60,000 but only had a market value of $15,000 due to obsolescence. In the journal entry to record Howell's contribution to the partnership, for what amount should inventory be debited? Date Description Inventory O $60.000 O $34,000 $17,000 O $15,000 Journal PRef. Debit Credit ?