A partnership has the following account balances at the date of termination: Cash, $100,000; Noncash Assets, $760,000; Liabilities, $474,000; Bell, capital (50 percent of profits and losses), $180,000; Mann, capital (30 percent), $130,000; Scott, capital (20 percent), $76,000. The following transactions occur during liquidation: Noncash assets with a book value of $600,000 are sold for $500,000 in cash. A creditor reduces his claim against the partnership from $120,000 to $90,000, and this amount is paid in cash. The remaining noncash assets are sold for $130,000 in cash. The remaining liabilities of $354,000 are paid in full. Liquidation expenses of $24,000 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.)