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Required information [The following information applies to the questions displayed below] The Field, Brown \& Snow are partners and share income and losses equality. The partner decide to liquidate the partnership when their capital balances are as follows: Field, \$130,400; Brown, \$166,300; and Snow, \$154,900. On May 31, the liquidation resulted in a loss of $405,600. 1. Compute the capital account balance of each partner after the loss from liquidation is allocated. Note: Losses and negative capital balances, If any, should be entered with a minus sign