Nadia and Adam are sole traders who run their own separate businesses. On 31 December 2019, their individual balance sheets show the following accounts:

Nadia and Adam are sole traders who run their own separate businesses. On 31 December 2019, their individual balance sheets show the following accounts: Nadia Adam Cash 500 3500 Accounts receivable 11500 3000 Inventory 14500 14000 Equipment 21500 23000 Building 79000 77000 Land 121500 123000 Mortgage loan 67000 63500 Capital 181500 180000 Starting in 2020, Nadia and Adam have agreed to form a partnership. The partnership agreement stipulates that all assets and liabilities will be transferred to the partnership. In addition, Nadia and Adam will invest an additional $5000 and $2500 in cash, respectively. Required: Prepare a balance sheet for Nadia and Adam's partnership as at 1 January 2020, (List assets in order of liquidity, i.e. in order of them being able to be converted into cash. Enter amounts without $ sign or