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, $18,910; accounts receivable with a face amount of $198,560 and an allowance for doubtful accounts of $7,170; merchandise inventory with a cost of $76,320; and equipment with a cost of $182,040 and accumulated depreciation of $118,330. The partners agree that $8,740 of the accounts receivable are completely worthless and are not to be accepted by the partnership, that $14,890 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 $71,740, and that the equipment is to be valued at $80,270. Journalize the partnership's entry to record Kaiser's investment. If an amount box does not require an entry, leave it blank. 1111 111111