the partnership of A,B,C and D share profits in the ratio of 4:3:2:1 . Their capital balances are $200000 , 4$00000 and ,$500000 and $200,000 respectively. A and C are broke. A owns his creditors $80,000. C owes his creditors $300000. B and D are solvent. Bhas personal assets of $200,000 and D has personal assets of $50,000. The partnership has cashof $100,000 and noncash assets of 1,800,000 . It has liablities of $600,000. All the noncash assets are sold on the same day for $360,000. Determine how the proceeds are to be distributed.