The trial balances of two proprietorships on January 1, 2021, follow: Domic Company Dr. Cr. Dr. Dasilva Company Cr. Cash $11,600 $10,200 Accounts receivable 13,900 26,100 Allowance for doubtful accounts $2,600 $5,740 Merchandise inventory 11,400 15,300 Equipment 41,800 32,200 Accumulated depreciation-equipment 25,500 13,500 Accounts payable 11,100 34,200 I. Domic, capital 39,500 P. Dasilva, capital 30,360 $78,700 $78,700 $83,800 $83,800 Domic and Dasilva decide to form a partnership on January 1 and agree on the following valuations for the noncash assets that they are each contributing: Domic Dasilva Accounts receivable-net realizable value $10,280 $22,400 Merchandise inventory 13,760 12,400 Equipment 18,190 16,050 All of the assets in each of the proprietorships will be transferred to the partnership. The partnership will also assume all the liabilities of the two proprietorships. Domic and Dasilva are also agreed that Dasilva will invest the amount of cash required so their investments in the partnership are equal.