A local partnership is considering possible liquidation because one of the partners (Bell) is insolvent. Capital balances at the current time are as follows. Profits and losses are divided on a 4:3:2:1 basis, respectively.

Bell, capital $ 81,000

Hardy, capital 68,000

Dennard, capital 17,000

Suddath, capital 92,000

Bells creditors have filed a $33,000 claim against the partnerships assets. The partnership currently holds assets reported at $420,000 and liabilities of $220,000. If the assets can be sold for $250,000, what is the minimum amount that Bells creditors would receive?