The following condensed balance sheet is for the partnership of Hardwick, Saunders, and Ferris, who share profits and losses in the ratio of $4$:$3$:$3,$ respectively:

Cash $ $89,000$ Accounts payable $ $60,000$

Other assets $820,000$ Ferris, loan $54,000$

Hardwick, loan $55,000$ Hardwick, capital $340,000$

Saunders, capital $260,000$

Ferris, capital $250,000$

Total assets $ $964,000$ Total liabilities and capital $ $964,000$

The partners decide to liquidate the partnership. Forty percent of the other assets are sold for $$115,000.$ Prepare a proposed schedule of liquidation at this point in time. $($Amounts to be deducted should be entered with a minus sign.$)$