K. Decker, S. Rosen, and E. Toso are forming a partnership. Decker is transferring $49,800 of personal cash to the partnership. Rosen owns land worth $16,800 and a small building worth $81,000, which she transfers to the partnership. Toso transfers to the partnership cash of $10,000, accounts receivable of $30,700, and equipment worth $16,300. The partnership expects to collect $27,630 of the accounts receivable.