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 Hardy, capital Dennard, capital Suddath, capital $98,500 84,000 15,000 99,000 Bell's creditors have filed a $40,000 claim against the partnership's assets. The partnership currently holds assets of $490,000 and liabilities of $193,500. If the assets can be sold for $285,000, what is the minimum amount that Bell's creditors would receive? Multiple Choice $6,100 O $0 O $3,500 $16,500 O