Good Morning,

I am working on a question regarding the liquidation of partnerships, it is a schedule of partnership liquidation. I have it pretty much under control but the part I'm stuck on is the allocation of the partner's debit balance. The current capital balances of the partners after the sale of non-cash assets and the payment of liabilities is -13,000; -41000; and 9000. The current cash balance is 45000. I understand that you have to allocate the 9,000 debit balance to the partners with credit balances but I don't understand how that number is calculated. It says that the profit/loss ratios of the partners is 30:40:30 but I cannot figure out what i'm missing here. I appreciate any help you can offer. Thank you!