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Evan Surridge and Nicholas Tahir have each decided to close their proprietorships and form the ST Partnership on March 1, 20Y2. Surridge contributed equipment and $40,000 cash to the partnership. The equipment originally cost $68,000 with $37,000 of accumulated depreciation associated with the equipment but the partners agreed to value it at $5,000 below its book value. The partnership also assumed $12,000 owed by Surridge on account. Tahir contributed accounts receivable that were recorded on Tahirs proprietorships books for $29,000 with $4,000 of Allowance for Doubtful Account associated with it. Surridge and Tahir mutually agreed that $5,000 of the receivables are worthless and the accounts receivable reserve should be increased by $1,000. Tahir also contributed inventory with a book value of $33,000 on Tahir's proprietorships books but has a current market value of $39,000 due to scarcity in the market. Required: Prepare the journal entries, INCLUDING journal entry descriptions, to record to formation of the ST Partnership. You MUST show detailed calculations to support the amounts