Suzy Vopat has owned and operated a proprietorship fro several years , On january 1 she decides to terminate this business and become a partner in the firm of Vopat and Sigma. Vopats investment in the partnership consists of $12,000 in cash and the following assets of the proprietorship accounts receivable $14,000 less allowance for doubtful accounts $2,000 and equipment $30,000 less accumulated depreciation of $4,000. It is agreed that the allowance fro doubtful accounts should be $3,000 for the partnership . The fair value of the equip meant is $23,500. (a) journalize Vopats admission to the firm of Vopat and Sigma.