please help with the area marked red in the journal. thank you!

Hannah Freeman Proprietorship Balance Sheet June 1, 20Y3 \begin{tabular}{|l|l|r|r|} \hline 1 & Cash & & $73,180.00 \\ \hline 2 & Accounts receivable & $123,500.00 & \\ \hline 3 & Less: Allowance for doubtrul accounts & 7,210.00 & 116,290.00 \\ \hline 4 & Land & & 206,260.00 \\ \hline 5 & Equipment & $75,340.00 & \\ \hline 6 & Less: Accumulated depreciation-equipment & 40,170.00 & 35,170.00 \\ \hline 7 & Total assets & & $430,900.00 \\ \hline 8 & Accounts payable & & $24,760.00 \\ \hline 9 & Notes payable & & 89,140.00 \\ \hline 10 & Hannah Freeman, capital & 317,000.00 \\ \hline 11 & Total liabilities and owner's equity & $430,900.00 \\ \hline \end{tabular} Freeman obtained appraised values for the land and equipment as follows: An analysis of the accounts receivable indicated that the allowance for doubtful acoounts should be increased to \$9,310. Required: On December 31, joumalize the partnership's entry for Freeman's investment. Refer to the chart of accounts for the exact wording of the account tities. CNOWjoumals do not use ines for joumal explanations. Every line on a joumal page is used for debit or credit entries. CNOW joumals will autamatically indent a credit entry when a credit amount is entered. CHART OF ACCOUNTS Hannah Froeman and Hugo Hernandez General Ledger ASSETS REVENUE 110 Cash 111 Petty Cash 112 Accounts Receivable 410 Sales 610 Interest Revenue 113 Allowance for Doubtful Accounts EXPENSES 114 Interest Receivable 510 Cost of Merchandise Sold 115 Notes Receivable 520 Salaries Expense 116 Inventory 521 Advertising Expense 117 Office Supplies 522 Depreciation Expense-Equipment 118 Store Supplies 523 Delivery Expense 119 Prepaid Insurance 524 Repairs Expense 120 Land 529 Selling Expenses 123 Equipment 531 Rent Expense 124 Accumulated Depreciation-Equipment 533 Insurance Expense 129 Asset Revaluations 534 Office Supplies Expense 133 Patent 535 Store Supplies Expense 536 Credit Card Expense LIABILITIES 537 Cash Short and Over 210 Accounts Payable 538 Bad Debt Expense 211 Salaries Payable 539 Miscellaneous Expense 213 Sales Tax Payable 710 Interest Expense 214 Interest Payable 215 Notes Payable EQUITY 310 Hannah Freeman, Capital 311 Hannah Freeman, Drawing 312 Hugo Hernandez, Capital 313 Hugo Hernandez, Drawing