local partnership has assets of cash of $30,000 and land recorded at $700,000. All liabilities have been paid and the partners are all personally nsolvent. The partners' capital accounts are as follows: Roberts, $500,000, Ferry, $300,000 and Mones, $30,000. The partners share profits and losses 532 r the land is sold for $450,000, what amount will Roberts receive in the final settlement? Multiple Choice $0. $30,000 $217,500 $362.500 $502.500