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:

$\backslash$table$[[$Cash$,$$$93,000,$Accounts payable,$],[$Other assets,$815,000,$Ferris, loan,$],[$Hardwick$,$ loan,$44,000,\backslash$table$[[$Hardwick$,$ capital$],[$Saunders$,$ capital$]],$$$48,000$