Barton and Fallows form a partnership by combining the assets of their separate businesses. Barton contributes accounts receivable with a face amount of $48,000 and equipment with a cost of $194,000 and accumulated depreciation of $105,000. The partners agree that the equipment is to be valued at $80,000, that $3,300 of the accounts receivable are completely worthless and are not to be accepted by the partnership, and that $1,000 is a reasonable allowance for the uncollectibility of the remaining accounts receivable. Fallows contributes cash of $29,000 and merchandise inventory of $56,500. The partners agree that the merchandise inventory is to be valued at $61,000. Journalize the entries in the partnership accounts for (a) Barton's investment and (b) Fallo