Terry, Nick, and Frank are forming The Doctor Partnership. Terry is transferring $29,100 of personal cash and equipment worth $24,000 to the partnership. Nick owns land worth $18,500 and a small building worth $75,000, which he transfers to the partnership. There is a long-term mortgage of $20,800 on the land and building, which the partnership assumes. Frank transfers cash of $7,800, accounts receivable of $35,800, supplies worth $3,600, and equipment worth $21,100 to the partnership. The partnership expects to collect $31,200 of the accounts receivable. Prepare a classified balance sheet for the partnership after the partners investments on December 31, 2017.