The following condensed balance sheet is for the partnership of Hardwick, Saunders, and Ferris, who share profits and losses in the ratio of 4:3:3, respectively: Cash$82,000 Accounts payable$232,000 Other assets 760,000 Ferris, loan 43,000 Hardwick, loan 33,000 Hardwick, capital 270,000 Saunders, capital 170,000 Ferris, capital 160,000 Total assets$875,000 Total liabilities and capital$875,000 The partners decide to liquidate the partnership. Forty percent of the other assets are sold for $230,000. Prepare a proposed schedule of liquidation at this point in time. (Amounts to be deducted should be entered with a minus sign.)