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- 67,000 ezzard 17,000 tillman- 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 Tillman's creditors would have received?

THE ANSWER IS 67,250

PLEASE SHOW WORK. THANKS :D