K$.$Decker$,$ S$.$Rosen$,$ and E$.$Toso are forming a partnership. Decker is transferring $$53,900$of personal cash to the partnership. Rosen owns land worth $$17,300$and a small building worth $$78,600.$which she transfers to the partnership. Toso transfers to the partnership cash of $$13,300,$accounts receivable of $$35,600,$and equipment worth $$21,200$The partnership expects to collect $$32\mathrm{.}040$