Eustace Scrubb and Will Poulter decide to organize the ALL-Star partnership. Scrubb invests $15,000 cash, and Poulter contributes $10,000 cash and equipment having a book value of $3,500. Prepare the entry to record Poulter’s investment in the partnership, assuming the equipment has a fair value of $5,000.

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October 28, 2011

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