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	$10,000

Instructions: Please indicate the amounts of who gets paid and how much each partner gets paid.

Please show all computations. Thanks.