Jake, Sacha, and Brianne own a tour company called Adventure Sports. The partners share profit and losses in a 1:3:4 ratio. After lengthy disagreements among the partners and several unprofitable periods, the friends decided to liquidate the partnership. Before the liquidation, the partnership balance sheet showed total assets, $238,000; total liabilities, $200,000; Jake, Capital, $8,000; Sacha, Capital, $10,000; and Brianne, Capital, $20,000. The cash proceeds from selling the assets were sufficient to repay all but $45,000 to the creditors. Calculate the loss from selling the assets, allocate the loss to the partners, and determine how much of the remaining liability should be paid by each partner.