On January $1,$ the partners of Mori, Lux, and Khan $($who share profits and losses in the ratio of $5$:$3$:$2,$ respectively$)$ decide to terminate operations and liquidate their partnership. The trial balance at this date follows:

$\backslash$table$[[$General Journal,Debit,Credit$],[$Cash$,$$$32,000,],[$Accounts receivable,$94,000,],[$Inventory$,80,000,],[$Machinery and equipment, net,$239,000,],[$Mori$,$ Ioan,$58,000,],[$Accounts payable,,$$89,000$