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A partnership has the following account balances at the date of termination: Cash, $99,000; Noncash Assets, $755,000; Liabilities, $479,000; Bell, capital (50 percent of profits and losses). $175,000; Mann, capital (30 percent), $125,000; Scott, capital (20 percent), $75,000. The following transactions occur during liquidation: Noncash assets with a book value of $595,000 are sold for $495,000 in cash. A creditor reduces his claim against the partnership from $120,000 to $80,000, and this amount is paid in cash. The remaining noncash assets are sold for $130,000 in cash. . The remaining liabilities of $359,000 are paid in full. Liquidation expenses of $24,000 are paid in cash. Cash remaining after the above transactions have occurred is distributed to the partners. Prepare a statement of partnership liquidation to determine how much cash each partner receives from the liquidation of the partnership. (Amounts to be deducted should be entered with a minus sign.) . $ Beginning balances Sale of noncash assets Pay liabilities Sale of remaining noncash assets Pay remaining liabilities Pay liquidation expenses Subtotal Distribution to partners Ending balances BELL, MANN, AND SCOTT PARTNERSHIP Statement of Partnership Liquidation Noncash Cash Liabilities Bell, Capital Mann, Capital Scott, Capital Assets (50%) (30%) (20%) 99,000 $ 755,000 $ 479,000 $ 175,000 $ 125,000 $ 75,000 495.000 (595,000) (50,000) (30,000) (20,000) (130,000) (120,000) 5,000 3,000 2,000 80,000 (359,000) (359,000) (24,000) (12,000) (7.200) (4.800) 161,000 $ 160,000 $ 0 $ 118,000 $ 90,800 $ 52,200 $ $ 161,000 $ 52,200 0 $ 160,000 $ 118,000 $ 90,800 $