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

Cash

$ 47,000

Liabilities

$ 37,000

Land

165,000

Adams, capital

99,000

Building

155,000

Baker, capital

48,000

Carvil, capital

74,000

Dobbs, capital

109,000

Total assets

$367,000

Total liabilities and capital

$367,000

To avoid more conflict, the partners have decided to cease operations and sell all assets. Using this information, answer the following questions. Each question should be viewed as an independent situation related to the partnerships liquidation.

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? (Do not round intermediate calculations.)

Minimum Amount of Sale Value

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