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, $10,080; accounts receivable with a face amount of $105,840 and an allowance for doubtful accounts of $3,820; merchandise inventory with a cost of $93,010; and equipment with a cost of $165,570 and accumulated depreciation of $107,620. The partners agree that $4,660 of the accounts receivable are completely worthless and are not to be accepted by the partnership, that $7,940 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 $87,430, and that the equipment is to be valued at $73,020. Journalize the partnership's entry to record Kaiser's investment. If an amount box does not require an entry, leave it blank