Terry, Nick, and Frank are forming The Doctor Partnership. Terry is transferring $29, 300 of personal cash and equipment worth $26,000 to the partnership. Nick owns land worth $18, 600 and a small building worth $74, 100, which he transfers to the partnership. There is a long-term mortgage of $19,000 on the land and building, which the partnership assumes Frank transfers cash of $7, 800, accounts receivable of $35, 900, supplies worth $2, 300, and equipment worth $22, 300 to the partnership. The partnership expects to collect $32, 900 of the accounts receivable. Prepare a classified balance sheet for the partnership after the partners investments on December 31, 2017. (List current assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings and Equipment.)