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, capital $96,000 Hardy, capital 83,000 Dennard, capital 16,000 Suddath, capital 98,000 Bell's creditors have filed a $39,000 claim against the partnership's assets. The partnership currently holds assets of $480,000 and liabilities of $187,000. If the assets can be sold for $280,000, what is the minimum amount that Bell's creditors would receive? Multiple Choice