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

$\backslash$table$[[$Bell$,$ capital,$$81,000$

$**$Also has ALLOCATE DEFICIT AND DISTRIBUTE CASH ROWS$**$