The post-closing trial balances of two proprietorships on January 1, 2022, are presented below. Sorensen Company Lucas Company Dr. Cr. Dr. Cr. Cash $17.000 $14,400 21,000 31,000 Accounts receivable Allowance for doubtful accounts $3,600 $5,300 32.000 22.100 Inventory Equipment Accumulated depreciation-equipment 54.000 35,000 28,800 13.200 Notes payable 21.600 18,000 26,400 37,200 Accounts payable Sorensen, capital Lucas, capital 43.600 28,800 $124,000 $124.000 $102,500 $102,500 Sorensen and Lucas decide to form a partnership, Blossom Company, with the following agreed upon valuations for noncash assets. Sorensen Company Lucas Company $21.000 $31,000 Accounts receivable Allowance for doubtful accounts Inventory 5,400 4,800 33,600 24,000 Equipment 30.000 18,000 All cash will be transferred to the partnership, and the partnership will assume all the liabilities of the two proprietorships. Prepare a classified balance sheet for the partnership on January 1, 2022. (List Current Assets in order of liquidity) BLOSSOM COMPANY Balance Sheet Assets $ $ > $ Liabilities and Owners' Equity $ >