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 $ 34,000 Accounts Receivable (net) 93,000 Inventories 118,000 Property, Plant and Equipment (net) 336,000 Total Assets $ 581,000 Liabilities and Capital Liabilities: Accounts Payable $ 297,000 Capital: Carlos, Capital $ 138,000 Dan, Capital 68,000 Gail, Capital 78,000 Total Capital 284,000 Total Liabilities and Capital $ 581,000 Additional Information Each partners personal assets (excluding partnership capital interests) and personal liabilities as of December 1, 20X6, follow: Carlos Dan Gail Personal assets $ 268,000 $ 318,000 $ 368,000 Personal liabilities (239,000) (231,000) (340,000) Personal net worth $ 29,000 $ 87,000 $ 28,000 Carlos, Dan, and Gail share profits and losses in the ratio 15:45:40. CDG sold all noncash assets on December 10, 20X6, for $276,000. Required: Prepare a statement of realization and liquidation for the CDG Partnership on December 10, 20X6. Prepare a schedule of the net worth of each of the three partners as of December 10, 20X6, after the partnership liquidation is completed assuming that no other events occurred in the 10-day period that changed any of the partners personal assets and personal liabilities