A partnership is considering possible liquidation because one of the partners (Bell) is personally insolvent. Profits and losses are divided on a \\( 4: 3: 2: 1 \\) basis, respectively. Capital balances at the current time are Bell's creditors have filed a \\( \\$ 27,000 \\) claim against the partnership's assets. The partnership currently holds assets of \\( \\$ 360,000 \\) and liabilities of \\( \\$ 133,000 \\). An independent appraiser indicates that the assets can bo sold for \\( \\$ 220,000 \\). Required: Prepare a statement of partnership liquidation to determine the amount of cash that Bell would receive from the sale of parthership assets. Note: Amounts to be deducted should be entered with a minus sign