After working for In the Kitchen remodeling business for several year, Tery and Phy lis decided to go into businese for themselves and fomed the Kitchene Just for You parnership. Three years ago, they admitted Conne as a partner and recognized goodvil at that tme becsuse of her good clent list for planned ktehen mskeovers. However, they were not able to galn a sufficient maket for new customers and on September $1,209,$ they sgreed to dssoke and liquidate the buciness. They decided on an installment liquidation to complese the projects alreedy intoted. The balance cheet, wh profit and lose$-$sharing percentages ot the beginning of liquidation, is of followe:

$\backslash$table$[[,x^k,,],[$Assats$,,$Unbilities and tument,$],[$Cult$,134,620,,$& is$,$ far$],[$Wentuenter$,$S$.2\mathrm{.}4,,41\mathrm{.}649],[$fertheten$,406,,],[$Inutit ofy,Rowes,,$46,nd$