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Balance sheet in Example 2 displaying asset values at adjusted basis and fair market value, including liabilities and capital contributions.

Balance sheet in Example 2 showing assets and liabilities with adjusted basis and fair market value (FMV) for cash, accounts receivable, inventory, equipment, building, and land, along with accounts payable, mortgage, and capital contributions from A, B, C, and D.

Balance sheet in Example 2 showing assets and liabilities with adjusted basis and fair market value (FMV) for cash, accounts receivable, inventory, equipment, building, and land, along with accounts payable, mortgage, and capital contributions from A, B, C, and D.

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