M. Abadie and S. Collier combine their individual sole proprietorships to start the Abadie - Collier partnership. M. Abadie and S. Collier invest in the partnership as follows Book Value Fair Value Abadie Collier Abadie Collier Cash $20400 $6600 $20400 $6600 Accounts Receivable 10000 5400 10000 5400 Allowance for Doubtful Accounts (1600) (650) (2010) (820) Equipment 14400 23600 13100 8600 Accumulated Depreciation (3900) (8300) The entries to record the investment will include a credit to: Abadie, Capital of $40900. Collier, Capital of $19780. Abadie, Capital of $39300. Collier, Capital of $26480.

I don’t know sorry <3

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