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 At December 1, 20X6
Assets
Cash				$	32,000
Accounts Receivable (net)					89,000
Inventories					114,000
Property, Plant and Equipment (net)					328,000
Total Assets				$	563,000
Liabilities and Capital
Liabilities:
Accounts Payable				$	291,000
Capital:
Carlos, Capital	$	134,000
Dan, Capital		64,000
Gail, Capital		74,000
Total Capital					272,000
Total Liabilities and Capital				$	563,000

Additional Information

1. Each partners personal assets (excluding partnership capital interests) and personal liabilities as of December 1, 20X6, follow:

	Carlos				Dan				Gail
Personal assets	$	264,000			$	314,000			$	364,000
Personal liabilities		(237,000	)		(	233,000	)			(342,300	)
Personal net worth	$	27,000			$	81,000			$	21,700

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 $272,500.

Required: b. Prepare a schedule of the net worth of each of the three partners as of December 10, 2006, after the liquidation of the partnership is completed assuming that no other events occurred in the 10-day period that changed any of the partners personal assets and personal liabilities. (Round your answers to the nearest whole dollar.)

CDG PARTNERSHIP Net Worth of Partners December 10, 20X6 Carlos Dan Gail s ols 0$ 0 Personal assets, excluding partnership capital interests Personal liabilities Personal net worth, excluding partnership capital interests, Dec. 1, 20X6 Contribution to partnership Liquidating distribution from partnership Net worth. December 10, 20X6 S 0 S 0 s