D, E & F are partners. According to the articles of partnership they agree to share profit and loss in the ratio of 40%, 40%, and 20%. The partners have agreed to liquidate. Prior to liquidation the following balance were available:

Cash	$50,000
Noncash Assets	$400,000
Notes Payable to E	$24,000
Other liabilities	$330,000
D Capital	$80,000
E Capital	$36,000
F Capital (Deficit)	($20,000)
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Instructions: Assuming actual liquidation expenses are $40,000 and that noncash assets sold for $320,000. Determine how the assets will be distributed. F had net personal assets of $20,000.