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

Accounts receivable

$$25,000$

Less: Allowance for doubtful accounts

$1,750$

$$23,250$

Equipment

$36,000$

Less: Accumulated depreciationequip$.$

$12,600$

$23,400$

The partners agree that the net realizable value of the receivables is $$21,000$ and that the fair value of the equipment is $$19,800.$ Indicate how the accounts should appear in the opening balance sheet of the partnership.