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Problem - Suzy Vopat has owned and operated a proprietorship for several years. On January 1, she decides to terminate this business and become a partner in the firm of Vopat and Sigma. Vopat's investment in the partnership consists of $13,680 in cash and the following assets of the proprietorship: accounts receivable $15,960 less allowance for doubtful accounts of $2,280, and equipment $34,200 less accumulated depreciation of $4,560. It is agreed that the allowance for doubtful accounts should be $3,420 for the partnership. The fair value of the equipment is $26,790. Journalize Vopat's admission to the firm of Vopat and Sigma.
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