The post-closing trial balances of two proprietorships on January 1, 2020, are presented below. Sorensen Company Lucas Company Dr. Cr. Dr. Cr. Cash $10,000 $8,900 Accounts receivable 13,000 19,000 Allowance for doubtful accounts $2,200 $3,300 Inventory 19,500 13,600 Equipment 33,000 21,000 Accumulated depreciationequipment 17,800 8,100 Notes payable 13,300 11,100 Accounts payable 16,300 22,900 Sorensen, capital 25,900 Lucas, capital 17,100 $75,500 $75,500 $62,500 $62,500 Sorensen and Lucas decide to form a partnership, Blossom Company, with the following agreed upon valuations for noncash assets. Sorensen Company Lucas Company Accounts receivable $13,000 $19,000 Allowance for doubtful accounts 3,300 3,000 Inventory 20,700 14,800 Equipment 18,500 11,100 All cash will be transferred to the partnership, and the partnership will assume all the liabilities of the two proprietorships.

Further, it is agreed that Sorensen will invest an additional $3,700 in cash, and Lucas will invest an additional $14,100 in cash. Journalize the additional cash investment by each partner.