The financial statement of the sole proprietorship owned by Stella is as follows.

Accounts

Debits

Credits

Cash

Accounts Receivable

Allowance of doubtful accounts

Merchandise Inventory

Office Supplies

Equipments

Accumulated depreciation - equipment

Accounts Payable

Capitals ??

50,000

100,000

2,000

150,000

25,000

20,000

100,000

45,000

133,000

How much should partner Ella contribute to make their capital ratio equal to 75% for Ella and 25% for Stella under the following assumptions?

Inventory is to be written down to 10,000

Office Supplies is to be written down to 15,000

The equipment agreed value is 60,000