The following balance sheet is for a local partnership in which the partners have become very unhappy with each other.

Cash	$ 45,000		Liabilities	$ 35,000
Land	155,000		Adams, capital	97,000
Building	145,000		Baker, capital	36,000
			Carvil, capital	70,000
			Dobbs, capital	107,000
Total assets	$345,000		Total liabilities and capital	$345,000
d. Assume that profits and losses are allocated to Adams, Baker, Carvil, and Dobbs on a 1:3:4:2 basis, respectively. How much money must the firm receive from selling the land and building to ensure that Carvil receives a portion? (