After closing the accounts of Dynamic Coatings on October 1, prior to liquidating the partnership, the capital account balances of Berisha, Fairbourn, and Kim are $125,000, $65,000, and $30,000, respectively. Cash, noncash assets, and liabilities total $75,000, $190,000, and $45,000, respectively. Between October 1 and October 31, the noncash assets are sold for $130,000, the liabilities are paid, and the remaining cash is distributed to the partners. The partners share net income and loss in the ratio of 3:2:1. Prepare a statement of partnership liquidation for the period October 131. Enter any subtractions (balance deficiencies, payments, cash distributions, divisions of loss, sale of assets) as negative numbers using a minus sign. If an amount is zero, enter in 0.