5. A partnership is considering possible liquidation because one of the partners (Bell) is personally insolvent. Profits and losses are divided on a 4:3:2:1 basis, respectively. Capital balances at the cur- rent time are Bell, capital.. Hardy, capital. Dennard, capital. Suddath, capital... Bell's creditors have filed a $21,000 claim against the partnership's assets. The partnership cur- rently holds assets of $300,000 and liabilities of $100,000. If the assets can be sold for $190,000, what is the minimum amount that Bell's creditors would receive? a. -0- b. $2,000 c. $2,800 d. $6,000 $50,000 56,000 14,000 80,000