The partnership of Metlock, Bonita, and Windsor engaged you to adjust its accounting records and convert them uniformly to the accrual basis in anticipation of admitting Kerns as a new partner. Some accounts are on the accrual basis and some are on the cash basis. The partnership's books were closed at December 31, 2024, by the bookkeeper, who prepared the general ledger trial balance that appears as follows: Metlock, Bonita, and Windsor General Ledger Trial Balance December 31, 2024 Debit Credit Cash $15,600 Accounts Receivable 37,000 Inventory 27,900 Land 8,700 Buildings 52,900 Allowance for Depreciation of Buildings $6,100 Equipment 55,800 Allowance for Depreciation of Equipment 6,300 Goodwill 4,700 Accounts Payable Allowance for Future Inventory Losses 58,000 8,600 Metlock, Capital Bonita, Capital 35,000 58,600 Windsor, Capital 30,000