Green, Tan, and Brown decide to liquidate their partnership. The partnership agreement states that they share income and losses equally. Partner capital balances follow: Green, $129,700, Tan, $167.100; and Brown, $156,000. On December 31, the liquidation results in a $405,000 loss. Enter answers in the tabs below. Required 1 Required 2 Required 3 Determine each partner's capital account balance after the loss from liquidation is allocated. Note: Losses and deficit capital balances should be entered as a negative number with a minus sign. Brown Capital balances prior to liquidation Loss allocation Capital balances after liquidation Green Tan Total