Lauren, matthew, and susan form a partnership, with lauren contributing $100,000; matthew $50,000; and susan her time and skill. nothing is said regarding the division of profits. the firm later dissolves. no distributions to partners have been made since the partnership was formed. the partnership sells its assets for a loss of $90,000. after payment of all firm debts, $60,000 is left. lauren claims that she is entitled to the entire $60,000. matthew contends that the distribution should be $40,000 to lauren and $20,000 to matthew. susan claims the $60,000 should be divided equally among the partners. who is correct?