K. Decker, S. Rosen, and E. Toso are forming a partnership. Decker is transferring $47,160 of personal cash to the partnership. Rosen owns land worth $17,110 and a small building worth $76,910, which she transfers to the partnership. Toso transfers to the partnership cash of $12,180, accounts receivable of $34,150 and equipment worth $20,310. The partnership expects to collect $30,735 of the accounts receivable.