Pamela Oliver operates a sole proprietorship business that sells golf equipment. In 2013, Oliver agrees to transfer her assets and liabilities to a partnership that will operate The Golf Shop. Oliver will own a two-thirds interest in the capital of the partnership. The agreed upon values of assets and liabilities to be transferred follow. Total Accounts receivable of $115,000 will be transferred and approximately $3,500 of these accounts may be uncollectible. Merchandise inventory $ 91,000 Furniture and fixtures $ 33,000 Accounts payable $ 17,000 how do you find Oliver's capital?