Elise, Farrah, and Gina are liquidating their business. They share income and losses in a 2:3:1 ratio, respectively, and currently have capital balances of $30,000, $21,000, and $39,000, respectively. The partnership has $15,000 in cash, $25,000 in accounts payable, and $100,000 in noncash assets. The liquidation expenses amounted to $6,000. The noncash assets are sold for $46,000. Elise and Gina are personally solvent, but Farrah is not. prepare a statement of liquidation to show the sale of assets, payment of liabilities and final distribution between the partners to liquidate the business.