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 $ 55,000 Hardy, capital 58,000 Dennard, capital 15,000 Suddath, capital 82,000 Bells creditors have filed a $23,000 claim against the partnerships assets.

The partnership currently holds assets of $320,000 and liabilities of $110,000. If the assets can be sold for $200,000, what is the minimum amount that Bells creditors would receive?