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, $17,860; accounts receivable with a face amount of $187,530 and an allowance for doubtful accounts of $6,770; merchandise inventory with a cost of $75,540; and equipment with a cost of $173,960 and accumulated depreciation of $113,070. The partners agree that $8,250 of the accounts receivable are completely worthless and are not to be accepted by the partnership, that $14,060 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 $71,010, and that the equipment is to be valued at $76,720. Journalize the partnerships entry to record Kaisers investment. If an amount box does not require an entry, leave it blank. Cash fill in the blank 2 fill in the blank 3 Accounts Receivable fill in the blank 5 fill in the blank 6 Merchandise Inventory fill in the blank 8 fill in the blank 9 Equipment fill in the blank 11 fill in the blank 12 Allowance for Doubtful Accounts fill in the blank 14 fill in the blank 15 Vanessa Kaiser, Capital fill in the blank 17 fill in the blank 18