this is the only info i have

Recording Partner's Original Investrnent Vanessa Kaiser and Mariah Newman decide to form a partnership by combining the assets of their separate businesses. Kaiser contributes the following aspets to the parthership: cash, $16,730; accounts recelvable with a face amount of $175,670 and an aliowance for dovbutul accounts of $6,340; merchandise ieventory with a cost of \$88,790; and equipment with a cost of $139,920 and accumulated depreciation of $90,950. The parthers agree that $7,730 of the accounts receivable are completely worthlest and are not to be accepted by the parthershlp, that $13,160 is a reasonable aliowance for the uncollectbility of the remaining accounts, that the merchandise imventory is to be recorded at the current market price of sa3, 460, and that the sculpment is to be valued at $61,700