Recording Partner's Original Investment Kimberly Payne and Arionna Maples decide to form a partnership by combining the assets of their separate businesses. Payne contributes the following assets to the partnership: cash, $9,090; accounts receivable with a face amount of $95,450 and an allowance for doubtful accounts of $3,440; merchandise inventory with a cost of $86,790; and equipment with a cost of $186,220 and accumulated depreciation of $121,040. The partners agree that $4,200 of the accounts receivable are completely worthless and are not to be accepted by the partnership, that $7,160 is a reasonable allowance for the uncollectibility of the remaining accounts, that the merchandise inventory is to be recorded at the current market price of $81,580, and that the equipment is to be valued at $82,130. Journalize the partnership's entry to record Payne's investment. For a compound transaction, if an amount box does not require an entry, leave it blank. MINI