11. The partnership of Frick, Wilson, and Clarke has elected to cease all operations and liquidate its business property. A balance sheet drawn up at this time shows the following account balances: Cash $ 60,000 Liabilities $ 40,000 Noncash assets 219,000 Frick, capital (60%) 129,000 Wilson, capital (20%) 35,000 Clarke, capital (20%). 75,000 Total assets .. ... $279,000 Total liabilities and capital . . . . . . $279,000