Eve, Samir, Nabil, and Hani are partners who share profits and losses $50\%,25\%,15\%,$ and $10\%,$ respectively. The partnership will be liquidated gradually over several months beginning January $1,2011.$ The partnership trial balance at December $31,2010$ is as follows:

$\backslash$table$[[,(),$Credits$],[$Cash$,$$$9,000,],[$Accounts receivable,$26,000,],[$Inventory$,78,000,],[$Loan to Eve,$16,000,],[$Furniture$,27,000,],[$Equipment$,59,000,],[$Goodwill$,10,000,],[$Accounts payable,,$$23,000$