Lui, Montavo, and Johnson plan to liquidate their Premium Pool and Spa business. They have always shared profit and losses in a 1:4:5 ratio, and on the day of the liquidation their balance sheet appeared as follows: Premium Pool and Spa Balance Sheet June 30, 2023 Assets Cash $ 74,250 Machinery $ 606,750 Less: Accumulated depreciation 146,000 460,750 Total assets $ 535,000 Liabilities