2. (25 pts) Grouse, Flicker, and Partridge are partners sharing profits and losses 40/30/30 respectively. Their balance sheet is below. The business is doing poorly, and they decided to lilquidate. As such, the goodwill is non-existent. The goodwill was recorded when Flicker entered the business and was put entirely into Flicker's capital. The non-cash assets were sold for $200,000, and there are $20,000 of liquidation expenses