R. William and B, Brown decide to organize the Crane Partnership. Willarn contributes $7,750 cash. Brown contributes $1,860 of accounts receivable, of which the partners agree that $1,550 is collectible. Brown will also contribute the amount of cash required so both partners have the same amount in their capital accounts. Prepare the entry to record each partner's investment in the partnership on July 1, 2024. (Credit account tities are automaticaliy indented when the amount is entered. Do not indent manually. List ell debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts)