Q$1/$A$,$ B$,$ and C$.$ are partners in the ACE partnership Company the company's balance sheet is shown as below: $(14$ marks$)$

$\backslash$table$[[$Assets$,$Liabilities & Owners' equity,$],[$Cash$,15,000,$Notes Payable,$15,000],[$Accounts Receivable,$10,000,$Accounts Payable,$16,000],[$Inventory$,19,000,$A$.\text{'}$s$,$ Capital,$25,800],[$Equipment$,35,000,$B$.\text{'}$s$,$ Capital,$18,000],[$Accumulated Depreciation,$(8,000),$C$.\text{'}$s$,$ Capital,$1,200],[$Land$,{5000}_{?},,],[$Total Assets,,$\backslash$table$[[],[$Owners$\text{'}$ equity$]],$$$76,000$