A partnership had the following account balances: cash, $91,000; other assets, $702,000;Liabilities, $338,000; polk, capital (50% of profits and losses), $221,000; Garfield, capital (30%), $143,000; Arthur, capital (20%). $91,000. The company liquidated and $10,400 became available to the partners. Who would have received the $10,400?