In the example, the building was worth $76,364, the mortgage was worth $25,000, and the equity was worth $51,364. The mortgage thus financed 32.74% of the cost of the building, and the equity financed

$67.26%. Is the arrangement identical to one in which two partners purchase the building together—one puts in $25,000 and owns 32.74%, and the other puts in $51,364 and owns 67.26%?