The CDG Carlos, Dan, and Gail Partnership has decided to liquidate as of December 1, 20X6. A balance sheet on the date follows: CDG PARTNERSHIP Balance Sheet Assets Cash Accounts Receivable (net) Inventories Property, Plant and Equipment (net) Total Assets Liabilities and Capital Liabilities s 29,000 83,000 108,000 $536,000 Accounts Payable $282,000 Capitalr Carlos, Capital Dan, Capital Gail, Capital 128,000 58,000 Total Capital Total Liabilities and Capital 254,000 5536,000 Additional Information 1. Each partner's personal assets (excluding partnership capital interests) and personal liabilities as of December 1, 20x6, follow Personal assets 258,00 308,000 358,000 Personal liabilities1234,000) (236,000)332 700) $ 24,000 Personal net worth 72,000 25,300 2. Carlos, Dan, and Gail share profits and losses in the ratio 20:40:40. 3. CDG sold all noncash assets on December 10, 20X6, for $269.600