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 Accounts Receivable (net) Inventories Property, Plant and Equipment (net) Total Assets 32,000 89,000 114,000 328,000 $563,000 Liabilities and Capital Liabilities Accounts Payable $291,000 Capital: Carlos, Capital Dan, Capital Gail, Capital $134,000 64,000 74,000 Total Capital Total Liabilities and Capital 272,00 $563,000 Additional Information 1. Each partner's personal assets (excluding partnership capital interests) and personal liabilities as of December 1, 20x6, follow