Sury Vopat has ewned and operated a proprietorship tor several years. On January 1, she decides to terminate this business and become a partner in the firm of Vopat and Sigma. Vopat's investment in the partnership consists of $11,300 in cash, and the following assets of the proprietorship: accounts receivable $14,000 less allowance for doubtful accounts of $2,000, and equipment $19,900 less accumulated depreciation of $3,700. It is agreed that the allowance for doubtful accounts should be $3,000 for the partnership. The fair value of the equprnent is $12,500. Journalize Vopat's admission to the firm of Vopat and Sigma. (Credit eccount titles ore outomoticelly indented when armeunt is entered, Do not indent manually)