ANSWER IS IN BOLD. PLEASE EXPLAIN

1. A partnership is considering possible liquidation because one of the partners (Bell) is personally insolvent. Profits and losses are divided on a 4:3:2:1 basis, respectively. Capital balances at the current time are

Bell, capital	$	81,000
Hardy, capital		68,000
Dennard, capital		17,000
Suddath, capital		92,000

Bells creditors have filed a $33,000 claim against the partnerships assets. The partnership currently holds assets of $420,000 and liabilities of $220,000. If the assets can be sold for $250,000, what is the minimum amount that Bells creditors would receive?

• $6,200
• 4,500
• $0
• $13,000