blanaces of accounts for M&M partnership are

cash

$34000$

account payable $(27000)$

loan to Matter $(7000)$

Matter capital $8000$

Mansour capital $(8000)$

avaliable cash should distributed as follows after payment $25000$ to account payables:

A$.7000$ to Mansour

B$.7000$$ for loan of Matter

C$.$ $$3500$ each to Matter and Mansour

D$.1000$ to Matter and $7000$ to Mansour