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 $ 93,500 82,000 17,000 97,000 Bell's creditors have filed a $38,000 claim against the partnership's assets. The partnership currently holds assets of $470,000 and liabilities of $180,500. If the assets can be sold for $275,000, what is the minimum amount that Bell's creditors would receive