After closing the accounts on July 1, prior to liquidating the partnership, the capital account balances of Silver, Carillo, and Tingaley are $77,000, $51,800, and $25,900, respectively. Cash, noncash assets, and liabilities total $72,500, $124,200, and $41,300, respectively. Between July 1 and July 29, the noncash assets are sold for $116,400, the liabilities are paid, and the remaining cash is distributed to the partners. The partners share net income and loss in the ratio of 3:2:1. Prepare a statement of partnership liquidation for the period July 1–29.