AK, BS and CM are partners in a business being liquidated. The partnership has cash of 132,000 non- cash assets with a book value of 1,584,000 and liabilities of 1,039,500. The following data relate to the partners as of June 1, 2013: AK has capital balance of 775,500, personal assets of 165,000 and personal liabilities of 82,500. BS extended a loan to the partnership in the amount of 82,500, capital deficit of 231,000, personal assets of 247,500 and personal liabilities of 99,000. CM has a capital balance of 49,500, personal assets of 412,500 and personal liabilities of 247,500. Their profit and loss ratio is 3:1:1, BS,AK and CM, respectively.