Pursuant to an action for dissolution and an accounting between the partners, A, B, C and D, the court has determined the following facts:

(1) After liquidation of all assets, the firm has $92,000.

(2) Liabilities to outside creditors are $60,000.

(3) The firm was founded 10 years ago with a total capital of $50,000 contributed: $35,000 by A, $10,000 by B and $5,000 by C; D contributed no capital.

(4) No agreement was made as to profit sharing, but A and B felt they were entitled to a greater share of profits because they contributed most of the capital.

(5) Drawings in anticipation of profits were permitted. Since the last distribution of profits, A has drawn $5,000, B $4,000, C $3,000 and D $10,000.

(6) One year ago, the firm was short of cash and, therefore, B paid $5,000 from his own funds to X Bank to cover a loan owed by the firm which had come due.

(7) Six months ago (contrary to the express instructions of A, B and D), C extended firm credit in the amount of $2,000 to a customer who, since then, has made no payment and is now completely insolvent.

(8) The court has determined that B is entitled to a salary of $2,000 for winding up.

(9) A and C each put in a claim for $2,000 which they claim is due to them as salary for their services to the partnership.

(10) On January 1, A, out of his own personal funds, paid a judgment to Mary for $1,000, which was based upon a judgment against the partnership for a tort (in which an employee of the partnership was negligent).

(11) Last year, B negligently injured a customer, Y, while B was conducting partnership business. Y sued the partnership and collected $3,000.

(12) Last year, A bought goods for the partnership from another business in which A was a secret partner. A made a secret profit of $6,000 on the sale. The co-partners B, C and D just recently learned of A's interest in the other firm.

(13) On January 1, the firm made a loan to D in the sum of $1,000 which has not been repaid.

(14) On June 1, B was involved in an auto accident while driving the partnership car. The accident was B's fault. B has paid $10,000 to the injured party. B now seeks reimbursement, indemnity and contribution from the partnership and his co-partners.

(15) On December 1, C damaged the property of Mr. Jones because of C's negligence. Mr. Jones sued all the partners and A paid Mr. Jones his damages of $4,000.

(16) C and D have no assets beyond their individual interests in the firm.

(17) A and B are solvent.

Make the distribution among the partners based on the above data. Indicate specifically the total amount each partner will receive, if any. Do not calculate interest, but in your answer, indicate which payments to or from the partnership, if any, would receive interest and from what dates.