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 $11,200 in cash, and the following assets of the proprietorship: accounts receivable $14,200 less allowance for doubtful accounts of $1,600, and equipment $19,300 less accumulated depreciation of $4,200. It is agreed that the allowance for doubtful accounts should be $2,400 for the partnership. The fair value of the equipment is $13,400. 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 eTextbook and Media