The Field, Brown & Snow partnership was begun with investments by the partners as follows: Field, $131,400; Brown, $166,700; and Snow, $155,200. The partners decide to liquidate, sharing all losses equally. On May 31, after all assets were sold and all creditors were paid, only $48,000 in partnership cash remained. Compute the capital account balance of each partner after the liquidation of assets and payment of creditors.