D, E & F are partners. According to the articles of co-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	$80,000
Non-cash Assets	$400,000
Notes Payable to E	$24,000
Other liabilities	$330,000
D Capital	$80,000
E Capital	$36,000
F Capital (Deficit)	($10,000)

Instructions: Complete the Maximum Loss Absorbable (MLA) for the following problem, and indicate who would get paid and how much.

Please show all computations and explain the steps and answer. Thank you.