Terry, Nick, and Frank are forming The Doctor Partnership. Terry is transferring $29,200 of personal cash and equipment worth $24,000 to the partnership. Nick owns land worth $17,900 and a small building worth $74,400, 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 $6,200, accounts receivable of $35,200, supplies worth $2,700, and equipment worth $21,800 to the partnership. The partnership expects to collect $31,400 of the accounts receivable. Prepare a classified balance sheet for the partnership after the partners investments on December 31, 2017