lex and Bess have been in partnership for many years. The partners, who share profits and losses on a $70$:$30$ basis, respectively, wish to retire and have agreed to liquidate the business. Liquidation expenses are estimated to be $$5,000.$ At the date the partnership ceases operations, the balance sheet is as follows:

Cash $ $62,000$ Liabilities $ $46,000$

Noncash assets $210,000$ Alex, capital $147,000$

Bess, capital $79,000$

Total assets $ $272,000$ Total liabilities and capital $ $272,000$