Recording Partner's Original Investment Vanessa Kaiser and Mariah Newman decide to form a partnership by combining the assets of their separate businesses. Kaiser contributes the following assets to the partnership: cash, $19,890; accounts receivable with a face amount of $208,850 and an allowance for doubtful accounts of $7,540; merchandise inventory with a cost of $79,460; and equipment with a cost of $135,250 and accumulated depreciation of $87,910. The partners agree that $9,190 of the accounts receivable are completely worthless and are not to be accepted by the partnership, that $15,660 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 $74,690, and that the equipment is to be valued at $59,650. Journalize the partnership's entry to record Kaiser's investment. If an amount box does not require an entry, leave it blank.