William, Henderson, and Middleton are partners, sharing profits and losses in the ratio of $40$ to $30$ to $30$ percent, respectively. Their

partnership agreement provides that if one of them withdraws from the partnership, the assets and liabilities are to be revalued, the

gain or loss allocated to the partners, and the retiring partner paid the balance of his account. Middleton withdraws from the

partnership on December $31,201.$ The capital account balances before recording revaluation are Williams, $$119,000$; Henderson,

$$129,000$; and Middleton, $$114,000.$ The effect of the revaluation is to increase Merchandise Inventory by $$23,000$ and the Building

account balance by $$12,000.$

Required:

How much cash will be paid to Middleton?

Middleton's capital account balance before revaluation

Middleton's share of the revaluation

Final capital account balance