A partnership has the following account balances at the date of termination: Cash, $103,000; Noncash Assets, $775,000; Liabilities, $442,000; Bell, capital (50 percent of profits and losses), $205,000; Mann, capital (30 percent), $145,000; Scott, capital (20 percent), $86,000. The following transactions occur during liquidation: Noncash assets with a book value of $615,000 are sold for $515,000 in cash. A creditor reduces his claim against the partnership from $145,000 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 $297,000 are paid in full. Liquidation expenses of $26,000 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.)