How do i find non cash assets such at the answer shown in solution 1A of $74,000

The partners in River Song Company decide to liquidate the firm when the balance sheet shows the following. The partners share income and loss 5 : 3 : 2. During the process of liquidation, the following transactions were completed in the following sequence. 1. A total of $55,000 was received from converting non-cash assets into cash. 2. Gain or loss on realization was allocated to partners. 3. Liabilities were paid in full. 4. P. Tyler paid his capital deficiency. 5. Cash was paid to the partners with credit balances. Instructions (a) Prepare the entries to record the transactions. (b) Post to the cash and capital accounts. (c) Assume that Tyler is unable to pay the capital deficiency. (1) Prepare the entry to allocate Tyler's debit balance to Mangold and Otis. (2) Prepare the entry to record the final distribution of cash. SOLUTION: (a) (1) Cash ..........................................................................................55,000 Allowance for Doubtful Accounts..............................................1,000 Accumulated DepreciationEquipment....................................5,500 Loss on Realization....................................................................19,000 Accounts Receivable................................................................... 25,000 Inventory...................................................................................... 34,500 Equipment.................................................................................... 21,000 Noncash assets (net)..........................$74,000 Sale proceeds..................................... 55,000 Loss on sale of noncash assets..............................................$19,000 (2) A. Mangold, Capital ($19,000 X 5/10).........................................9,500 S. Otis, Capital ($19,000 X 3/10)...............................................5,700 P. Tyler, Capital ($19,000 X 2/10)..............................................3,800 Loss on Realization...................................................................... 19,000 (3) Notes Payable.............................................................................13,500 Accounts Payable.......................................................................27,000 Salaries and Wages Payable........................................................4,000 Cash............................................................................................. 44,500 (4) Cash .............................................................................................800 P. Tyler, Capital ($3,800 - $3,000).............................................. 800 (5) A. Mangold, Capital ($33,000 - $9,500)....................................23,500 S. Otis, Capital ($21,000 - $5,700)............................................15,300 Cash............................................................................................. 38,800 (b) Bal. Cash 27,500 (3) 44,500 (2) (1) 55,000 (5) 38,800 (5) 800 -0- (4) Bal. (5) 15,300 Bal. (c) 21,000 (2) (1) -0- 33,000 23,500 Bal. S. Otis, Capital Bal. 5,700 (2) A. Mangold, Capital 9,500 Bal. P. Tyler, Capital 3,800 Bal. (4) Bal. -0- 3,000 800 -0- A. Mangold, Capital ($800 X 5/8).......................................500 S. Otis, Capital ($800 X 3/8).................................................300 P. Tyler, Capital.................................................................. (2) 800 A. Mangold, Capital ($23,500 - $500).............................23,000 S. Otis, Capital ($15,300 - $300).....................................15,000 Cash ($38,800 - $800)...................................................... 38,000