The partnership of W, X, Y, and Z has the following balance sheet:

Cash	$ 43,000	Liabilities	$ 66,000
Other assets	282,000	W, capital (50% of profits and losses)	73,000
		X, capital (30%)	90,000
		Y, capital (10%)	53,000
		Z, capital (10%)	43,000

Z is personally insolvent, and one of his creditors is considering suing the partnership for the $18,000 that is currently due. The creditor realizes that liquidation could result from this litigation and does not wish to force such an extreme action unless the creditor is reasonably sure of getting the money that is due. If the partnership sells the other assets, how much money must it receive to ensure that $18,000 would be available from Zs portion of the business? Liquidation expenses are expected to be $28,000. (Do not round intermediate calculations.)

Particulars	W	X	Y	Z
Begin Capital	73000	90000	53000	43000
Assumed loss of	73000	43800	14600	14600	.5,.3,.1,.1	146000
Step One Balances	0	46200	38400	28400
Assumed loss of	0	46200	15400	15400	.6,.2,.2	77000
Step two balances	0	0	23000	13000
Assumed loss of	0	0	13000	13000	.5,.5	26000
Step Three Balances	0	0	10000	0

I have done this much of it but can't figure the rest out.