$\backslash$table$[[,\backslash$table$[[$Ivanhoe Company$],[$Balance Sheet$],[$May $31,2027]]],[$Assets$,$Liabilities and Owners' Equity$],[$Cash$,$$$28,000,$Notes payable,$$13,100],[$Accounts receivable,$25,600,$Accounts payable,$26,700],[$Allowance for doubtful accounts,$(1,100),$Salaries and wages payable,$4,100],[$Inventory$,34,900,$A$.$ Jamison, capital,$33,200],[$Equipment$,20,100,$S$.$ Moyer, capital,$22,650],[$Accumulated depreciation$-$equipment,$(5,500),$P$.$ Roper, capital,$2,250],[,$$$102,000,,$$$102,000]]$

The partners share income and loss $5$:$3$:$2.$ During the process of liquidation, the following transactions were completed in the following sequence.

A total of $$56,750$ was received from converting noncash assets into cash.

Gain or loss on realization was allocated to partners.

Liabilities were paid in full.

P$.$ Roper paid his capital deficiency.

Cash was paid to the partners with credit balances.

$($a$)$