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 $ 94,000 Accounts payable $ 24,000 Other assets 820,000 Ferris, loan 55,000 Hardwick, loan 45,000 Hardwick, capital 390,000 Saunders, capital 250,000 Ferris, capital 240,000 Total assets $ 959,000 Total liabilities and capital $ 959,000 The partners decide to liquidate the partnership. Forty percent of the other assets are sold for $110,000. Prepare a proposed schedule of liquidation at this point in time. (Amounts to be deducted should be entered with a minus sign.)