I need part C to problem, Ive been able to complete all other portions to the question but I am stumped. I need the balance sheet portion

The post-closing trial balances of two proprietorships on January 1, 2020, are presented below.

		Sorensen Company				Lucas Company
		Dr.		Cr.		Dr.		Cr.
Cash		$16,000				$13,400
Accounts receivable		19,500				29,000
Allowance for doubtful accounts				$3,400				$4,900
Inventory		29,500				20,600
Equipment		50,000				32,000
Accumulated depreciationequipment				26,900				12,300
Notes payable				20,200				16,800
Accounts payable				24,600				34,700
Sorensen, capital				39,900
Lucas, capital								26,300
		$115,000		$115,000		$95,000		$95,000

Sorensen and Lucas decide to form a partnership, Sunland Company, with the following agreed upon valuations for noncash assets.

		Sorensen Company		Lucas Company
Accounts receivable		$19,500		$29,000
Allowance for doubtful accounts		5,000		4,500
Inventory		31,400		22,400
Equipment		28,000		16,800

All cash will be transferred to the partnership, and the partnership will assume all the liabilities of the two proprietorships.