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, $21,440; accounts receivable with a face amount of $225,120 and an allowance for doubtful accounts of $8,130; merchandise inventory with a cost of $94,720; and equipment with a cost of $177,860 and accumulated depreciation of $115,610. The partners agree that $9,910 of the accounts receivable are completely worthless and are not to be accepted by the partnership, that $16,880 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 $89,040, and that the equipment is to be valued at $78,440. Journalize the partnership's entry to record Kaiser's investment. If an amount box does not require an entry, leave it blank. Cash Accounts Receivable Merchandise Inventory Equipment Allowance for Doubtful Accounts Vanessa Kaiser, Capital