The DSV Partnership decided to liquidate as of June 30, 20X5. Its balance sheet as of this date follows: DSV PARTNERSHIP Balance Sheet At June 30, 20X5 Assets Cash Accounts Receivable (net) Inventories Property, Plant and Equipment (net) Total Assets Liabilities and Partners' Capital Liabilities: Accounts Payable Partners Capital: D, Capital S, Capital V, Capital Total Capital $ 50,000 95,000 75,000 500,000 $ 720,000 $ 100,000 140,000 75,000 $ 405,000 315,000 $ 720,000 Total Liabilities and Capital Additional Information 1. The personal assets (excluding partnership loan and capital interests) and personal liabilities of each partner as of June 30, 20X5, follow: D S Personal assets Personal liabilities $ 250,000 (270,000) $ 450,000 Personal net worth $ (20,000) (420,000) $ 30,000 V $ 300,000 (240,000) $ 60,000