The balance sheet for the AB Partnership is a s follows, Assets $34,000 Property& Plant $366,000 Wages Payable $64,000 Loan due to A $24,000 Liabilities $140,000 A Capital $48,000 B Capital $124,000 The partners have set worth as follows A Assets $104000 $152,000 Labilites 594,000 $204,000 The net worth of each partner' does not include any amounts due to or from the partnership. Instructions: Assume assets are sold for $206,000 after incurring liquidation expense of $8,000. After liquidation of the partnership determine how much is available to B unsatisfied personal creditors based on the following