The trial balances of two proprietorships on January I, 2024, follow: Lewi Company Walker Com pany Cash Accounts receivable Allowance for doubtful accounts Merchandise inventory Equipment Accumu lated depreci ationeq uipment Accounts payable l. Lewi, capital P. Walker, capital Dr. $13,160 169450 24910 42,300 96.820 $2,820 22,560 37,600 33,840 $96.820 $11,280 24,440 17,296 27,260 580.276 $4,136 10,340 43,240 22,560 $80,276 Lewi and Walker decide to form a partnership on January 1 and agree on the following valuations for the noncash assets that they are each contributing: Accounts receivablenet realizable value Merchandise inventory Equipment Lewi $12220 26,320 23,500 $19,740 18,800 32,900 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. Lewi and Walker are also agreed that Walker will invest the amount of cash required so their investments in the partnership are equal