Penner and Torres decide to merge their proprietorships into a partnership called Pentor Company. The balance sheet of Torres Co. shows: Accounts receivable $32,000 Less: Allowance for doubtful accounts 2,400 $29,600 Equipment 88,000 Less: Accumulated depreciationequip. 30,800 57,200 The partners agree that the net realizable value of the receivables is $26,880 and that the fair value of the equipment is $48,400. Indicate how the accounts should appear in the opening balance sheet of the partnership.