Penner and Torres decide to merge their proprietorships into a partnership called Pentor Company. The balance sheet of Torres Co. shows: Accounts receivable $83,400 Less: Allowance for doubtful accounts 5,838 $77,562 Equipment 59,200 Less: Accumulated depreciationequip. 20,720 38,480 The partners agree that the net realizable value of the receivables is $70,056 and that the fair value of the equipment is $32,560. Indicate how the accounts should appear in the opening balance sheet of the partnership.