Following is the current balance sheet for a local partnership of doctors $ 86,000 66,000 86,000 136,000 166,000 540,000 Cash and current assets Land Building and equipment (net) $ 58,000 Liabilities 280,000 A, capital 202,000 B, capital C, capital D, capital Totals $ 540,000 Totals Following is the current balance sheet for a local partnership of doctors $ 86,000 66,000 86,000 136,000 166,000 540,000 Cash and current assets Land Building and equipment (net) $ 58,000 Liabilities 280,000 A, capital 202,000 B, capital C, capital D, capital Totals $ 540,000 Totals