Merz, Dechter, and Flowers are partners in a partnership and share profits and losses 40%, 40%, and 20%, respectively. The partners have agreed to liquidate the partnership and anticipate that liquidation expenses will total $14,000. Prior to the liquidation, the partnership balance sheet reflects the following book values:

Cash	$ 25,000
Noncash assets	200,000
Note payable to Dechter	12,000
Other liabilities	165,000
Capital, Merz	40,000
Capital Dechter	18,000
Capital deficit, Flowers	(10,000)

Required:

Assuming that the actual liquidation expenses are $20,000 and that noncash assets are sold for $160,000, determine how the assets will be distributed. Flowers has net personal assets of $10,000.