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 $11,000 in cash, and the following assets of the proprietorship: accounts receivable $14,600 less allowance for doubtful accounts of $1,800, and equipment $19,300 less accumulated depreciation of $3,700. It is agreed that the allowance for doubtful accounts should be $2,700 for the partnership. The fair value of the equipment is $12,500. 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.) Date Account Titles and Explanation Jan. 1 Debit Credit +A Pharoah Co. reports net income of $73,000. Partner salary allowances are Pitts $11,000, Filbert $8,000, and Witten $6,000. Indicate the division of net income to each partner, assuming the income ratio is 55:26:19, respectively. Pitts Salary allowance Remaining income Total division of net income Division of Net Income Filbert Witten +A A +A Total For Carla Vista Co., beginning capital balances on January 1, 2020, are Nancy Payne $18,900 and Ann Dody $17,200. During the year, drawings were Payne $8,000 and Dody $4,400. Net income was $26,300, and the partners share income equally. (a) Prepare the partners' capital statement for the year. (List items that increase partners' capital first.) : $ CARLA VISTA CO. Partners' Capital Statement N. Payne $ A. Dody $ $ $ $ Total