The partnership of Able, Bower, and Cramer 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*:

Able	Bower	Cramer
$10,000	$(5,000)	$(15,000)

* Deficit shown in parentheses

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

	Assets	Liabilities
Able	$ 5,000	$20,000
Bower	6,000	4,000
Cramer	30,000	20,000

Required:

Prepare a worksheet to liquidate the partnership.