Bagley invests personally owned equipment, which originally cost $223200 and has accumulated depreciation of $60200 in the Bagley and Eggers partnership. Both partners agree that the fair value of the equipment was $119500. The entry made by the partnership to record Bagley’s investment should be

You can compare the costs and benefits of where you want to eat, in order to receive a greater satisfaction from your purchase. When comparing also keep in mind all the factors from where you want to eat out (quality of the food, where will you get more out of your purchase, etc.).