The CDG Carlos, Dan, and Gail Partnership has decided to liquidate as of December $1,20$X$6.$ A balance sheet on the date follows:

Additional Information

Each partner's personal assets $($excluding partnership capital interests$)$ and personal liabilities as of December $1,20$X$6,$ follow:

$\backslash$table$[[,$Carlos,Dan,Gail,$],[$Personal assets,$$251,000,$$$301,000,$$$351,000,],[$Personal liabilities,$\frac{(230,500)}{(239,500)},,$$$61,500,$$$24,600$