K$.$ Martin, S$.$ Harris, and E$.$ White are forming The M H W Partnership. Martin is transferring $\backslash (\backslash$$ $57,000\backslash )$ of personal cash to the partnership. Harris owns land worth $\backslash (\backslash$$ $19,000\backslash )$ and a small building worth $\backslash (\backslash$$ $89,000\backslash ),$ which she transfers to the partnership. White transfers to the partnership cash of $\backslash (\backslash$$ $9,000\backslash ),$ accounts receivable of $\backslash (\backslash$$ $31,000\backslash ),$ and equipment worth $\backslash (\backslash$$ $34,000\backslash ).$ The partnership expects to collect $\backslash (\backslash$$ $28,000\backslash )$ of the accounts receivable. $($a$)$ Your answer is partially correct. Prepare the journal entries to record each partner's investment. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$ Account Titles and Explanation Debit Credit $($To record investment of Martin.$)($To record investment of Harris.$)$ Prepare a classified balance sheet for the partnership after the partners' investments, as of December $31,2020.($List current assets in order of liquidity.$)$

THE MHW PARTNERSHIP Balance Sheet $($Partial$)$

December $31,2020$

Assets

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Liabilities and Owners' Equity

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