Suzy Vopat has owned and operated a proprietorship for 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 $11,020 in cash, and the following assets of the proprietorship: accounts receivable $14,590 less allowance for doubtful accounts of $1,573, and equipment $19,590 less accumulated depreciation of $4,360. It is agreed that the allowance for doubtful accounts should be $2,360 for the partnership. The fair value of the equipment is $12,561. Journalize Vopat's admission to the firm of Vopat and Sigma. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)