12. The Abrams, bartle and Creighton partnership began the process of liquidation with the following balance sheet Cash 16000 Non cash assets 434000 Total 450000 Liab 150000 Abrams, capital 80000 Bartle, capital 90000 Creighton, cap 130000 Total 450000 Abrams, bartle, and Creighton share profits and losses in a ration of 3:2:5. Liquidation expenses are expected to be 12,000. If the non-cash assets were sold for 234,000 what amount of the loss would have been allocated to bartle