Your answer is partially correct. Try agn Penner and Torres decide to merge their proprietorships into a partnership called Pentor Company. The balance sheet ofTomes Co. shows: Accounts receivable Less: Allowance for doubtful accounts Equipment Less: Accumulated depreciation-equip. $16,000 1,200 $14,800 20,000 7,000 13,000 The partners agree that the net realizable value of the receivables is $14,500 and that the fair value of the equipment is $11,000. Indicate how the accounts should appear in the opening balance sheet of the partnership. Pentor Company Balance Sheet (Partial) Accounts Receivable 14500 Add Current Liabilities 11000 25500 te Total Assets 25500 Click if you would like to Show Work for this question: Open Show Work