The post-closing trial balances of two proprietorships on January 1, 2022, are presented below. Sorensen Company Lucas Company Dr. Cr. Dr. Cr. Cash $13,000 $11,500 Accounts receivable 17,000 25,000 Allowance for doubtful accounts $2,900 $4,200 Inventory 25,500 17,700 Equipment 43,000 28,000 Accumulated depreciation-equipment 23,000 10,600 Notes payable Accounts payable 17,300 14,400 21,100 29,800 Sorensen, capital Lucas, capital 34,200 23,200 $98,500 $98,500 $82,200 $82,200