Penner and Torres decide to merge their proprietorships into a partnership called Cullumber Company. The balance sheet of Torres Co. shows: Accounts receivable $33.000 Less: Allowance for doubtful accounts 2.310 $30.690 Equipment 28,000 Less: Accumulated depreciation-equip 9.800 18.200 The partners agree that the net realizable value of the receivables is $27,720 and that the fair value of the equipment is $15,400. Indicate how the accounts should appear in the opening balance sheet of the partnership