After closing the accounts on July 1, prior to liquidating the partnership, the capital account balances of Gold, Porter, and Sims are $34,800, $49,200, and $21,900, respectively. Cash, noncash assets, and liabilities total $51,900, $91,200, and $37,200, respectively. Between July 1 and July 29, the noncash assets are sold for $73,200, 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 July 1-29. 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".

Gold, Porter, and Sims
Statement of Partnership Liquidation
For the Period Ending July 1-29
	Cash +	Noncash Assets =	Liabilities +	Capital Gold (3/6) +	Capital Porter (2/6) +	Capital Sims (1/6)
Balances before realization	$	$	$	$	$	$
Sale of assets and division of loss	+ $	$	$	$	$	$
Balances after realization	$	$	$	$	$	$
Payment of liabilities	$	$	$	$	$	$
Balances after payment of liabilities	$	$	$	$	$	$
Cash distributed to partners	$	$	$	$	$	$
Final balances	$	$	$	$	$	$