Show work please.

At the time the decision to liquidate was made, a partnership had the following account balances: Cash, $91,000; other Assets, $702,000; Liabilities, $338,000; Polk, Capital (50% of profits and losses), $221,000; Garfield, Capital (30%0, $143,000; Arthur, Capital (20%), $91,000. When the company actually liquidated, a total of $10, 400 was distributed to the partners. How would the $10, 400 have been allocated across the three partners