Turner, Roth, and Lowe are partners who share income and loss in a 1:4:5 ratio (in percents: Turner, 10%; Roth, 40%; and Lowe, 50%). The partners decide to liquidate the partnership. Immediately before liquidation, the partnership balance sheet shows total assets, $147,600; total liabilities, $96,000; Turner, Capital, $4,300; Roth, Capital, $14,900; and Lowe, Capital, $32,400. The liquidation resulted in a loss of $88,600.