20 ) Which item is not shown on the statement of partnership liquidation? A) Current cash balances, B) Property owned by the partnership C) Liabilities still to be paid. D) Personal assets of the partners. E) Current capital account balances of the partners. 21) The Allen, Bevell, and Carter partnership began the process of liquidation with the following balance sheet: Cash $ 25,000 Liabilities $ 175,000 Noncash assets 500,000 Allen, capital 90,000 Bevell, capital 100,000 Carter, capital 160,000 Total $ 525,000 Total $ 525,000 Allen, Bevell, and Carter share profits and losses in a ratio of 3:2:5. Liquidation expenses are expected to be S14,000. If the noncash assets were sold for $275,000, what amount of the loss would have been allocated to Bevell with respect to the noncash assets? A) $55,000. B) $50,000 C) $45.000 D) $46,800 E) $42,400