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A, B, C, and D formed a general partnership. Their written partnership agreement provides that profits and losses are shared as follows: A 40%; B

A, B, C, and D formed a general partnership. Their written partnership agreement provides that profits and losses are shared as follows: A 40%; B 30%; C 20%; and D 10%. Their capital account balances are as follows: Partner Balance A $60,000 B $29,000 C $45,000 D $15,000 B is personally bankrupt and refuses to make any contributions to the partnership. The partnership had the following assets: A building with a $150,000 carrying amount $29,000 cash Inventory with a $20,000 carrying amount The partnership has $50,000 of liabilities resulting from accounts payable to BigCorp. Upon dissolution, the partnership is able to obtain $50,000 for the building and $0 for its inventory. Calculate the amount that A, B, C, D, and Big Corp will receive upon dissolution of the partnership using the information above.

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