The post-closing trial balances of two proprietorships on January 1, 2022, are presented below. Sorensen Company Lucas Company Dr. Cr. Dr. Cr. Cash $15,000 $12,700 Accounts receivable 18,500 28,000 Allowance for doubtful accounts $3,200 $4,700 Inventory 28,000 19,500 Equipment 48,000 31,000 Accumulated depreciation-equipment 25,400 11,700 Notes payable Accounts payable Sorensen, capital Lucas, capital 19,100 15,900 23,300 32,900 38,500 26,000 $109,500 $109,500 $91,200 $91,200