Sarah Punter operates a sole proprietorship business that sells golf equipment In 2019, Punter agrees to transfer her assets and liabilities to a partnership that will operate The Golf Shop. Punter will own a two-thirds interest in the capital of the partnership. The agreed-upon values of assets and liabilities to be transferred follow Total accounts recelvable of $110,000 will be transferred and approximately $3,000 of these accounts may be uncollectible 86,800 s 28,888 16,58e Record the receipt of the assets and liabilities by the partnership in the general journal. Journal entry worksheet Record the investment of Punter OY