A) $0

B) $7,000

C) $3,400

D) $2,500

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 current time are Bell, capital Hardy, capital Dennard, capital Suddath, capital $55,000 58,000 15,000 82,000 Bell's creditors have filed a $23,000 claim against the partnership's assets. The partnership currently holds assets of $320,000 and liabilities of $110,000. If the assets can be sold for $200,000, what is the minimum amount that Bell's creditors would receive