The trial balance of A, B, and D at December 31, 2021 after all adjustments hav been made is as follows: On January 1, 2022 the partnership is liquidated. Other assets are sold for $144,000 Gains and losses are fiquitated in a ratio of The trial balance of A, B, and D at December 31, 2021 after all adjustments hav been made is as follows: On January 1, 2022 the partnership is liquidated. Other assets are sold for $144,000 Gains and losses are fiquitated in a ratio of