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Ariel, Mandy, and Tisha are partners in a tanning salon. The assets, liabilities, and capital balances as of July 1, 2010, are as follows: Assets

Ariel, Mandy, and Tisha are partners in a tanning salon. The assets, liabilities, and capital balances as of July 1, 2010, are as follows: Assets $480,000 Liabilities 160,000 Ariel, Capital 140,000 Mandy, Capital 40,000 Tisha, Capital 140,000 Because competition is strong, business is declining, and the partnership has no cash, the partners have decided to sell the business. Ariel, Mandy, and Tisha share income and losses in a ratio of 3:1:1, respectively. The assets were sold for $260,000, and the liabilities were paid. Mandy has no other assets and will not be able to cover any deficits in her Capital account. How will the ending cash balance be distributed to the partners? If an amount is zero, enter "0

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