K, L, and M are partners of KLM Partnership. They decided to liquidate on March 31, of the current year. On this date, they have non-cash assets of 530,000 and liabilities of 250,000, including loan from M of 50,000. K, L, and M have capital balances of 80,000, 130,000, and 90,000, respectively. Profits and losses are 3:3:4 for K, L, and M. All partners are solvent. Determine the total loss on realization if M received 25,000 in the final settlement