The Field, Brown & Snow are partners and share income and losses equality. The partner decide to liquidate the partnership when their capital balances are as follows: Field, $131,200; Brown, $167,000; and Snow, $154,900. On May 31, the liquidation resulted in a loss of $406,800.

. Compute the capital account balance of each partner after the loss from liquidation is allocated.

Note: Losses and negative capital balances, if any, should be entered with a minus sign.