I'm having trouble obtaining the correct numbers for the boxes in red. For part 2 I thought it was the following

A. Jamison, Capital, 44,900 x 5/10 = $22,450

S. Moyer, Capital 44,900 x 3/10 = $13,470

P. Roper, Capital 44,900 x 2/10 = $8,980

Thank you in advance.

Problem 12-03A a-c (Part Level Submission) (Video) The partners in Sandhill Company decide to liquidate the firm when the balance sheet shows the following. Assets Cash Accounts receivable Allowance for doubtful accounts Inventory Equipment Accumulated depreciation-equipment Sandhill Company Balance Sheet May 31, 2020 Liabilities and Owners' Equity $29,200 Notes payable $13,700 24,900 Accounts payable 26,900 (1,200) Salaries and wages payable 3,500 34,100 A. Jamison, capital 32,800 21,700 S. Moyer, capital 23,550 (5,400) P. Roper, capital 2,850 $103,300 $103,300 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 $52,250 was received from converting noncash assets into cash. 2. Gain or loss on realization was allocated to partners. 3. Liabilities were paid in full. 4. P. Roper paid his capital deficiency. 5. Cash was paid to the partners with credit balances. No. Account Titles and Explanation Debit Credit > 1. TCash IV T Allowance for Doubtful Accounts 1,200 Accumulated Depreciation-Equipment - 5,400 Loss on Realization Accounts Receivable 24,900 Inventory 34,100 T Equipment 21,700 2. T A. Jamison, Capital 22,450 if S. Moyer, Capital 13,470 P. Roper, Capital 8,980 T Loss on Realization 44,900 3. T Notes Payable Accounts Payable 26,900 Salaries and Wages Payable T 44,100 Cash 4. 7 Cash T P. Roper, Capital 6,130 5. T A. Jamison, Capital 10,350 TS. Moyer, Capital 10,080 cash all 20,130)