Barton and Fallows form a partnership by combining the assets of their separate businesses. Barton contributes accounts receivable with a face amount of $50,000 and equipment with a cost of $178,000 and accumulated depreciation of $96,000. The partners agree that the equipment is to be priced at $67,000, that $3,900 of the accounts receivable are completely worthless and are not to be accepted by the partnership, and that $2,700 is a reasonable allowance for the uncollectibility of the remaining accounts receivable. Fallows contributes cash of $35,000 and merchandise inventory of $67,000. The partners agree that the merchandise inventory is to be priced at $67,000. Journalize the entries to record in the partnership accounts (a) Bartons investment and (b) Fallows investment.