A local partnership was considering the possibility of liquidation since one of the partners (Ding) was personally insolvent. Capital balances at that time were as follows. Profits and losses were divided on a 4:2:2:2 basis, respectively.

Ding, capital $60,000

Laurel, capital $67,000

Ezzard, capital $17,000

Tillman, capital $96,000

Creditors of partner Ding filed a $25,000 claim against the partnership's assets, At that time the partnership held noncash assets reported at $360,000 and liabilities of $120,000. There was no cash on hand at the time.

If the assets could be sold for $228,000, what is the minimum amount that Ding's creditors would have received? Show all work.