Monty Company at December 31 has cash \( \$ 49,000 \), noncash assets \( \$ 203,000 \), liabilities \( \$ 104,000 \), and the following capital balances: Hoffman \( \$ 105,000 \) and Mena \( \$ 43,000 \). The firm is liquidated, and \( \$ 227,000 \) in cash is received for the noncash assets. Hoffman and Mena income ratios are \( 60 \% \) and \( 40 \% \), respectively. (If an amount reduces the account balance then enter with a negative sign preceding the number es - 15,000 or parentheses es. \( (15,000)) \)