The Pen, Evan, and Torves Partnership has asked you to assist in winding$-$up its business affairs. You compile the following information:

The partnership's trial balance on June $30,201,$ is

$\backslash$table$[[,$Debit,Credit$],[$Cash$,$$$6,000,],[$Accounts Receivable $($net$),22,000,],[$Inventory$,14,000,],[$Plant and Equipment $($net$),99,000,],[$Accounts Payable,,$$17,000$