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.$)$