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, $$126,000$; total liabilities, $$78,000$; Turner, Capital, $$2,500$; Roth, Capital, $$14,000$; and Lowe, Capital, $$31,500.$ The liquidation resulted in a loss of $$76,000.$