<br/><img src="https://media.cheggcdn.com/media%2F6a9%2F6a9d1418-6d6e-47de-a852-c99105335c61%2Fimage.png" alt="Example 5 Dick Acer and George Dooley decide to form a partnership. Acer invests $25,000 cash and accounts receivable of $30,000 less allowance for doubtful accounts of $2,000.