Arif, Falel, and Bayu are forming The Doctor Partnership. Arif is transferring Rs30,000 of personal cash and equipment worth Rs25,000 to the partnership (amounts in thousands). Falel owns land worth Rs28,000 and a small building worth Rs75,000, which he transfers to the partnership.

There is a long-term mortgage of Rs20,000 on the land and building, which the partnership assumes. Bayu transfers cash of Rs7,000, accounts receivable of Rs36,000, supplies worth Rs3,000, and equipment worth Rs27,000 to the partnership. The partnership expects to collect Rs32,000 of the accounts receivable.

Instructions Prepare a classified statement of financial position for the partnership after the partners’ investments on December 31, 2025.

Prepare cash payments schedule.