Current Attempt in Progress Barbara Martin and Fred Clark decide to organize the Cullumber partnership. Martin invests $16,200 cash and Clark contributes $10,800 cash and equipment with a cost of $7,560 and accumulated depreciation of $5,400 and a fair value of $3,240. Prepare the entries to record each partner's investment in the partnership. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry for the account titles and enter O for the amounts.) Account Titles and Explanation (Invested cash in business.) (Invested cash and equipment in business.) Debit Credit