Penner and Torres decide to merge their proprietorships into a partnership called Pentor Company. The balance sheet of Torres Co. shows:

Accounts receivable		$27,100
Less: Allowance for doubtful accounts		1,897		$25,203
Equipment		65,000
Less: Accumulated depreciationequip.		22,750		42,250

The partners agree that the net realizable value of the receivables is $22,764 and that the fair value of the equipment is $35,750. Indicate how the accounts should appear in the opening balance sheet of the partnership.

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Accounts Receivable $_______________________

Less Allowance for Doubful Accounts $_____________________ $__________________

Equipment $__35,750_________________