A partnership has the following account balances at the date of termination: Cash, $98,000; Noncash Assets, $750,000; Liabilities, $484,000; Bell, capital (50 percent of profits and losses), $170,000; Mann, capital (30 percent), $120,000; Scott, capital (20 percent), $74,000. The following transactions occur during liquidation:

• Noncash assets with a book value of $590,000 are sold for $490,000 in cash.
• A creditor reduces his claim against the partnership from $175,000 to $110,000, and this amount is paid in cash.
• The remaining noncash assets are sold for $130,000 in cash.
• The remaining liabilities of $309,000 are paid in full.
• Liquidation expenses of $23,000 are paid in cash.
• Cash remaining after the above transactions have occurred is distributed to the partners.

Make 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.)