Agarwal, Bergeron, and Cishek have been in partnership for a number of years. The partners allocate all profits and losses on a $3$:$3$:$2$ basis, respectively. Recently, each partner has become personally insolvent and, thus, the partners have decided to liquidate the business in hopes of remedying their personal financial problems. As of September $1,$ the partnership's balance sheet is as follows:

$\backslash$table$[[$Cash$,$$$22,000,$Liabilities,$$83,000$