Recording Partner's Original Investment Kimberly Payne and Arionna Maples decide to form a partnership by combining the assets of their separate businesses. Payne contributes the following assets to the partnership: cash, $17,540; accounts receivable with a face amount of $184,170 and an allowance for doubtful accounts of $6,640; merchandise inventory with a cost of $85,090; and equipment with a cost of $142,690 and accumulated depreciation of $92,750, The partners agree that $8,100 of the accounts receivable are completely worthless and are not to be accepted by the partnership, that $13,810 is a reasonable allowance for the uncollectibility of the remaining accounts, that the merchandise inventory is to be recorded at the current market price of $79,980, and that the equipment is to be valued at $62,920. Journalize the partnership's entry to record Payne's investment. For a compound transaction, if an amount box does not require an entry, leave it blank