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

Cash	$	52,000		Liabilities	$	42,000
Land		190,000		Adams, capital		120,500
Building		180,000		Baker, capital		45,000
				Carvil, capital		84,000
				Dobbs, capital		130,500
Total assets	$	422,000		Total liabilities and capital	$	422,000

The building is immediately sold for $97,000 to give total cash of $149,000. The liabilities are then paid, leaving a cash balance of $107,000. This cash is to be distributed to the partners. How much of this money will each partner receive if profits and losses are allocated to Adams, Baker, Carvil, and Dobbs on a 1:3:3:3 basis, respectively? (Do not round intermediate calculations.)

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?