Hi guys, could I get this question's answer?.....

Question 2 Penner and Torres decide to merge their proprietorships into a partnership called Oriole Company. The balance sheet of Torres Co. shows: $20,460 Accounts receivable Less: Allowance for doubtful accounts Equipment Less: Accumulated depreciation-equip. $22,000 1,540 36,000 12,600 23,400 The partners agree that the net realizable value of the receivables is $18,480 and that the fair value of the equipment is $19,800. Indicate how the accounts should appear in the opening balance sheet of the partnership. Oriole Company. Balance Sheet (Partial)