The partnership of A, B, C was liquidated. The partners have shared profits and losses in the ratio of 2:4:4 Prior to liquidation, their capital balances were the following:

A: $10,000

B: $ (5,000)

C: $ (15,000)

Cash totaled $20,000, with liabilities equaling $30,000. A review of the individual partners' personal financial status reveals:

A: assets = 5,000; liabilites 20,000

B: assets=6,000; liabilities 4,000

C: assets= 30,000; liabilities= 20,000

Prepare a worksheet to liquidate the partnership.