The balance sheet for the partnership of Mohammed, Aminu, and Sualihu, whose shares of profits and losses are in the ratio of 4:5:1, respectively is as follows:

Cash	$50,000	Accounts Payable	$150,000
Inventory	360,000	Mohammed, Capital	160,000
		Aminu, Capital	45,000
		Sualihu, Capital	55,000
Total Assets	$410,000	Total Liabilities and Equities	410,000

Assume Aminu is insolvent. If the inventory is sold for $300,000, how much should Mohammed receive upon liquidation?

		$48,000
		$100,000
		$136,000
		$160,000

Related to Q31. If the inventory is sold for $180,000, how much should Sualihu receive upon liquidation?

		$28,000
		$32,500
		$37,000
		$55,000