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 $62,500 61,000 15,000 85,000 Bell's creditors have filed a $26,000 claim against the partnership's assets. The partnership currently holds assets of $350,000 and liabilities of $126,500. If the assets can be sold for $215,000, what is the minimum amount that Bell's creditors would receive