K. Decker, S. Rosen, and E. Toso are forming a partnership. Decker is transferring $48,120of personal cash to the partnership. Rosen owns land worth $15,270and a small building worth $75,970, which she transfers to the partnership. Toso transfers to the partnership cash of $12,470, accounts receivable of $33,290and equipment worth $23,750. The partnership expects to collect $29,961of the accounts receivable.