Recording Partner's Original Investment Vanessa Kalor and Mariah Newman decide to form a partnership by combining the sets of their separate businesses, Kaiser contributes the following to the porta accounts receivable with a face amount of $187.600 and an allowance for dette accounts of 35.400 merchandise inventory with a cost of $118,000 and enomen wo of accumulated deprecation of $58,200 The partners agree that $8.000 of the accounts receivable are completely worthless and are not to be copted by the partnership, that $5.700 is a reasonable allowance for the the remaining accounts that the merchandise inventory is to be recorded at the current market price of $131,400, and that the equipment is to be valued at $104.00 Journalte the partnerships entry to recorder investment. It an amount box does not require an entry, leave it blank