Rodriguez and Ying start a partnership on July? 1, 2019. Rodriguez contributes $ 4, 200 ?cash, furniture with a current market value of $ 45, 000?, and computer equipment. The computer equipment originally cost $ 42, 000 in 2017 with recorded accumulated depreciation of $ 22, 000. The current market value of the computer equipment is $ 21, 000. At what value should the computer equipment be recorded in the accounting records of the? partnership?