A partnership has the following account balances at the date of termination: Cash, $95,000; Noncash Assets, $735,000; Llabillties $499,000; Bell, capital (50 percent of profits and losses), $155,000; Mann, capltal (30 percent), $105,000; Scott, capital (20 percen $71,000. The following transactions occur during Ilquidation: - Noncash assets with a book value of $575,000 are sold for $475,000 in cash. - A creditor reduces his claim against the partnership from $140,000 to $120,000, and this amount is pald in cash. - The remalning noncash assets are sold for $130,000 in cash. - The remaining labilities of $359,000 are paid In full. - Liquidation expenses of $22,000 are paid in cash. - Cash remaining after the above transactions have occurred is distributed to the partners. Prepare a statement of partnership Ilquidation to determine how much cash each partner recelves from the llquidation of the partnership. (Amounts to be deducted should be entered with a minus sign.)