Recording Partner's Original Investment Hannah Freeman and and Hugo Hernandez form a partnership by combining assets of their former businesses. The following balance sheet information is provided by Freeman, sole proprietorship: Hannah Freeman Proprietorship Balance Sheet June 1, 20Y3 Cash $50,300 Accounts receivable $94,600 Less: Allowance for doubtful accounts 5,500 89,100 226,000 Land Equipment Less: Accumulated depreciation equipment $88,000 54,300 33,700 $399,100 Total assets Accounts payable Notes payable Hannah Freeman, capital $28,200 81,200 289,700 Total liabilities and owner's equity $399, 100 Freeman obtained appraised values for the land and equipment as follows: Land $314,000 26,300 Equipment An analysis of the accounts receivable indicated that the allowance for doubtful accounts should be increased to $8,000. Journalize the partnership's entry for Freeman's investment. For a compound transaction, if an amount box does not require an entry, leave it blank