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	$	91,000
Hardy, capital		81,000
Dennard, capital		18,000
Suddath, capital		96,000

Bells creditors have filed a $37,000 claim against the partnerships assets. The partnership currently holds assets reported at $460,000 and liabilities of $174,000. If the assets can be sold for $270,000, what is the minimum amount that Bells creditors would receive?

rev: 11_14_2016_QC_CS-69776