Mark Bahr &Robert Engler decide to form a partnership.Bahar invests $25,000 cash and accounts receivable of $30,000 less allowance for doubtful account of 20,000 cash and equipment having a 6,000 book value . it is agreed that the allownce account should be $3,000 and the fair market of equipment is $10,000.prepare the necessary journal entry to record the formation of the partenership.