The post-closing trial balances of two proprietorships on January 1.2022, are presented below. Sorensen Company Lucas Company Dr. Cr. Dr. Cr. Cash $16,000 $13,900 Accounts receivable 20,500 30,000 Allowance for doubtful accounts $3,500 $5,100 Inventory 30,500 21,300 Equipment 52,000 34,000 Accumulated depreciation-equipment 27,800 12.800 Notes payable 20,900 17,400 Accounts payable 25.500 36,000 Sorensen, capital 41,300 Lucas, capital 27,900 $119,000 $119,000 $99.200 $99.200