R & Y start a partnership on 07/01/23. R contributes $4,200 cash, furniture, which cost $18,000 and has a current market value of $25,000; equipment, cost of $20,000) and current market value of $30,000 and a Note Payable on the equipment of $15,000. Y contributes Cash equal to R's Capital account balance. Required: Record the Journal Entry for R's contribution in the Partnership. Type your answer