After several years of business, Abel, Barney, and Cole are liquidating. The following are post-closing account balances.

Cash 18,000

Inventory 73,000

Other assets 157,000

Accounts Payable 61,000

Abel, Capital 50,000

Barney, Capital 50,000

Cole, Capital 87,000

Noncash assets are sold for $275,000. Profits and losses are shared equally.

After all liabilities are paid, divide the remaining cash amongst the partners.