Hannah Freeman and Hugo Hernandez form a by combining assets of their former businesses. The following balance sheet information is provided by Freeman, sole proprietorship: Freeman obtained appraised values for the land and equipment as follows: An analysis of the accounts receivable indicated that the allowance for doubtful accounts should be increased to $9,110. Required: On December 31, joumalize the partnership's entry for Freeman's investment. Refer to the chart of accounts for the exact wording of the account titles. CNOW joumals do not use lines for joumal explanations. Every line on a joumal page is used for debit or credit entries. CNOW joumals will automatically indent a credit entry when a credit amount is entered.page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. All transactions on this page must be entered (except for post ref(s)) before you will receive Check My Work feedback..