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	$	106,000
Hardy, capital		91,000
Dennard, capital		12,000
Suddath, capital		102,000

Bells creditors have filed a $43,000 claim against the partnerships assets. The partnership currently holds assets of $520,000 and liabilities of $209,000. If the assets can be sold for $300,000, what is the minimum amount that Bells creditors would receive?