Sonoma Company and Woodberry Company decide to merge their proprietorships into a partnership called Bramble Company. The balance sheet of Woodberry Company shows: Accounts receivable $18,200 Less: Allowance for doubtful accounts 1,450 $16,750 Equipment $24,500 Less: Accumulated depreciation-equip. 11,200 $13,300 The partners agree that the net realizable value of the receivables is $16,300 and that the fair value of the equipment is $15,100. Indicate how the four accounts should appear in the opening balance sheet of the partnership. BRAMBLE COMPANY Balance Sheet (Partial) Assets Assets BRAMBLE COMPANY Balance Sheet (Partial)