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Danny Ortiz and Angela Hufford are partners, and each has a capital balance of $39,000. To gain admission to the partnership, Derek Peters pays $24,000

Danny Ortiz and Angela Hufford are partners, and each has a capital balance of $39,000. To gain admission to the partnership, Derek Peters pays $24,000 directly to Ortiz for one-half of his equity. After the admission of Peters, the total partners' equity in the records of the partnership will be

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