Irby, Jalisco, and Whitehorse are partners in a video rental business, sharing profits and losses in a 2:1:1 ratio. Business has decreased due to the number of other rental stores in their area. They decide it would be best to liquidate. Their December 31, 2011 balance sheet information is as follows. Balance Sheet Information Cash $15,000 Video Inventory 75,000 Accounts Payable 25,000 Irby, Capital 25,000 Jalisco, Capital 20,000 Whitehorse, Capital 20,000