A partnership has the following account balances at the date of termination: Cash, $97 , 000 : Noncash Assets, $745 , 000 ; Liabilities, $489 , 000 ; Bell, capital (50 percent of profits and losses). $165 , 000 ; Mann, capital (30 percent). $115 , 000 ; : Scott, capital (20 percent) $73 , 000 . The following transactions occur during llquidation: - Noncash assets with a book value of $585 , 000 are sold for $485 , 000 in cash. - A creditor reduces his claim against the partnership from $170 , 000 to $140 , 000 , and this amount is paid in cash. - The remaining noncash assets are sold for $130 , 000 in cash. - The remaining liabilities of $319 , 000 are paid in full. - Liquidation expenses of $23 , 000 are paid in cash. - Cash remaining after the above transactions have occurred is distributed to the partners. Prepare a statement of partnership liquidation to determine how much cash each partner receives from the liquidation of the partnership. (Amounts to be deducted should be entered with a minus sign.).