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I am looking to see how to determine the disposal of noncash assets. They were disposed of for $160,000. The balance before was $150,000. If

I am looking to see how to determine the disposal of noncash assets. They were disposed of for $160,000. The balance before was $150,000. If I am doing a Proposal of Scheduled Liquidation - Subsequent Save House Capital balances would I be putting $10,000 under cash, decrease noncash assets by $150,000 and allocation the difference of $10,000 to the partners?

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