Ashes and Jimmy formed a partnership to practise accounting. Ashes invested his personal library in the firm. The accounting books cost Ashes $21,000 and were estimated to have a market value of $18,000. The publisher is ?still owed $5,000; The partnership will. assume this obligation. In addition, Ashes contributed other books that were even to him. by a retiring accountant. The estimated current worth of these books is $6,000. By what amount should Ashes' capital be increased?