Hannah Freeman and Hugo Hernandez form a partnership by combining assets of their former businesses. The following balance sheet information is provided by Freeman, sole proprietorship: Hannah Freeman Proprietorship, Balance Sheet, June 1, 2003

Cash $65.000
Accounts receivable $125.000
Less: Allowance for doubtful accounts 7.200 117.800
Land 215.000
Equipment $78.000
Less: Accumulated deprecitation-equipment 41.000 37.000
Total assets $434.800
Accounts payable $24.800
Notes payable 76.000
Hannah Freeman, capital 334.000
Total liabilities and owner's equity $434.800

Freeman obtained appraised values for the land and equipment as follows:
Land $320,000
Equipment 34,800

Required:
An analysis of the accounts receivable indicated that the allowance for doubtful accounts should be increased to $9,500. Journalize the partnership's entry for Freeman's investment.

Nichols inc. manufactures remote controls. currently the company uses a plantminuswide rate for allocating manufacturing overhead. the plant manager is considering switchingminusover to abc costing system and has asked the accounting department to identify the primary production activities and their cost drivers which are as follows: activities cost driver allocation rate material handling number of parts $5 per part assembly labor hours $20 per hour inspection time at inspection station $10 per minute the current traditional cost method allocates overhead based on direct manufacturing labor hours using a rate of $20 per labor hour. what are the indirect manufacturing costs per remote control assuming an method is used and a batch of 10 remote controls are produced? the batch requires 100 parts, 5 direct manufacturing labor hours, and 3 minutes of inspection time.