Penner and Torres decide to merge their proprietorships into a partnership called Blossom Company. The balance sheet of Torres Co. shows: Accounts receivable $30,000 Less: Allowance for doubtful accounts 2,100 $27,900 Equipment 34,000 Less: Accumulated depreciation-equip. 11,900 22,100 The partners agree that the net realizable value of the receivables is $25,200 and that the fair value of the equipment is $18,700. Indicate how the accounts should appear in the opening balance sheet of the partnership. Blossom Company. Balance Sheet (Partial)