Trish Craig and Ted Smith have a bio$-$energy and consulting business and share profit and losses in a $3$:$1$ ratio. They decide to liquidate their partnership on December $31,2023,$ when the balance sheet shows the following:

$\backslash$table$[[\{$

$\backslash$table$[[$Craig and Smith Consulting$],[$Balance Sheet$],[$December $31,2023]]\}],[],[$Cash$,,$$$91,300$