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 $29,000 claim against the partnership's assets. The partnership currently holds assets of $380,000 and liabilities of $146,000. An independent appraiser indicates that the assets can be sold for $230,000. Requlred: Prepare a statement of partnership IIquidation to determine the amount of cash that Bell would recelve from the sale of partnership assets. Note: Amounts to be deducted should be entered with a minus sign