K$.$ Decker, S$.$ Rosen, and E$.$ Toso are forming a partnership. Decker is transferring $$52,400$ of personal cash to the partnership. Rosen owns land worth $$18,300$ and a small building worth $$81,900,$ which she transfers to the partnership. Toso transfers to the partnership cash of $$13,400,$ accounts receivable of $$27,200,$ and equipment worth $$19,100.$ The partnership expects to collect $$24,480$ of the accounts receivable.