Barton and Fallows form a partnership by combining the assets of their separate businesses. Barton contributes accounts receivable with a face amount of $$50,000$ and equipment with a cost of $$190,000$ and accumulated depreciation of $$100,000.$ The partners agree that the equipment is to be valued at $$85,000,$ that $$3,500$ of the accounts receivable are completely worthless and are not to be accepted by the partnership, and that $$1,500$ is a reasonable allowance for the uncollectibility of the remaining accounts receivable. Fallows contributes cash of $$28,500$ and merchandise inventory of $$55,500.$ The partners agree that the merchandise inventory is to be valued at $$60,000.$

Journalize the entries to record in the partnership accounts $($a$)$ Barton's investment and $($b$)$ Fallows' investment. If an amount box does not require an entry, leave it blank.

a$.$

b$.$