K$.$ Miller, S$.$ Moore, and E$.$ Anderson are forming a partnership. Miller is investing $$42,000$ of personal cash to the partnership. Moore owns land with a fair value of $$12,600$ and a small building with a fair value of $$67,200,$ which she transfers to the partnership. Anderson transfers to the partnership cash of $$7,560,$ accounts receivable of $$26,880,$ and equipment with a fair value of $$32,760.$ The partnership expects to collect $$24,360$ of the accounts receivable.