The GAP Partnership has decided to liquidate at December $31,2019.$ The capital and loan balances of the partners at December $31,2019$ are provided below:PartnerCapital BalancesLoan BalancesProfit$/$LSharingGeorge$$210\mathrm{.}000$$$40,000$ account payable$50\%$Andrew$140,00020,000$ account receivable$20\%$Peter$90,00030,000$ account payable$30\%$Outside liabilities are $$50,000.$ Liquidation expenses are estimated to be $$12,000.$According to step #$3$ in the summary of cash distribution plan, the partnership must pay