please help.........................................

A partnership is considering possible liquidation because one of the partners (Bell) is personally insolvent. Profits and losses are divided on a 4:3:2:1 basis, respectively. Capital balances at the current time are Bell, capital $65,000 Hardy, capital 62, ooo Dennard, capital 14, ooo Suddath, capital 86, ooo Bell's creditors have filed a $27,000 claim against the partnership's assets. The partnership currently holds assets of $360,000 and liabilities of $133,000. If the assets can be sold for $220,000, what is the minimum amount that Bell's creditors would receive?