A partnership has the following account balances at the date of termination: Cash, $97,000; Noncash Assets, $745,000; Liabilities, $489,000; Bell, capital (50 percent of profits and losses), $165,000; Mann, capital (30 percent), $115,000; Scott, capital (20 percent), $73,000. The following transactions occur during liquidation:

• Noncash assets with a book value of $585,000 are sold for $485,000 in cash.
• A creditor reduces his claim against the partnership from $170,000 to $140,000, and this amount is paid in cash.
• The remaining noncash assets are sold for $130,000 in cash.
• The remaining liabilities of $319,000 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.

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.)