A partnership has the following account balances at the date of termination: Cash, $87,000; Noncash Assets, $695,000; Liabilities $392,000; Bell, capital (50 percent of profits and losses), $185,000; Mann, capital ( 30 percent), $125,000; Scott, capital (20 percen $80,000. The following transactions occur during liquidation: - Noncash assets with a book value of $535,000 are sold for $435,000 in cash. - A creditor reduces his claim against the partnership from $140,000 to $120,000, and this amount is paid in cash. - The remaining noncash assets are sold for $130,000 in cash. - The remaining liabilities of $252,000 are paid in full. - Liquidation expenses of $18,000 are paid in cash. - Cash remaining after the above transactions have occurred is distributed to the partners. Prepare a statement of partnership liquidation to determine how much cash each partner receives from the liquidation of the partnership. (Amounts to be deducted should be entered with a minus sign.)