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Question 4 of 10 \& (to) Toul imers wave is sterthingkind Mosil Aeternpte: uminisitaid A. Wiggins, L. Stokes, and K. Hayes are forming a partnership. Wiggins is transferring $90,000 of personal cash to the partner ship. Stokes owns land worth $30,000 and asmall building worth $155,000, which she transfers to the partnership. Hayes transfers to the partnership cash of $16,500, accounts receivable of $47,400 and equipment worth $22,000. The partnership expects to collect $45,200 of the accounts receivable