12 Roscoe is insolvent and still owes $60,000 to his personal creditors. The personal creditors now attempt to collect from the partnership, where Ro has been a partner. Roscoe has a capital account balance of $15,000. His partner Jordan has a capital account balance of $25,000. The partnershi has cash of $200,000 and liabilities of $160,000. How much does Roscoe's personal creditors have a right to recover from the partnership? oscoe