Aaron and kim form a partnership by combining the assets of their separate businesses. aaron contributes accounts receivable with a face amount of $50,000 and equipment with a cost of $180,000 and accumulated depreciation of $100,000. the partners agree that the equipment is to be priced at $68,000, that $3,500 of the accounts receivable are completely worthless and are not to be accepted by the partnership, and that $2,000 is a reasonable allowance for the uncollectibility of the remaining accounts receivable. kim contributes cash of $21,000 and merchandise inventory of $44,500. the partners agree that the merchandise inventory is to be priced at $48,000. journalize the entries to record in the partnership accounts (a) aaron’s investment and (b) kim’s investment.