Spalding, Dane, and Manson are partners, sharing profits and losses in the ratio of 30, 40, and 30 percent respectively. Their partnership agreement provides that if one of them withdraws from the partnership, the assets and liabilities are to be revalued, the gain or loss allocated to the partners, and the retiring partner paid the balance of his account. Manson withdraws from the partnership on December 31, 2013. The capital account balances before recording revaluation are Spalding, $230,000; Dane, $250,000; and Manson, $220,000. The effect of the revaluation is to increase Merchandise Inventory by $21,000 and the Building account balance by $41,000. How much cash will be paid to Manson? Remember to show your work and explain your reasoning behind how you arrived at the answer