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, $130,200; Brown, $167,800; and Snow, $155,800. On May 31, the liquidation resulted in a loss of $406,800. Important Note! Before you start working on this problem, watch the Hint video. This video shows you exactly how to work this problem. 1. Compute the capital account balance of each partner after the loss from liquidation is allocated. (Losses and negative capital balances, if any, should be entered with a minus sign.)