XERCISE (2) anto Company and Renfro Company decide to merge their roprietorships into a partnership called Crestwood Company. The balance sheet of Renfro Company shows: Accounts Receivable Less: Allowance for doubtful accounts $18,000 1,500 $16,500 Equipment Less: Accumulated depreciation $20,000 10,000 $10,000 The partners agree that the net realizable value of the receivables is $16,000 and that the fair value of the equipment is $15,000 Instructions Indicate how the four accounts should appear in the opening balance sheet of the partnership