please correct me if I am wrong!

Partners in the ABCD Partnership decided to dissolve their partnership. On that date, the partners had the following pre-liquidation capital balances: Partner A $28,000 Partner B 41,000 Partner C 18,000 Partner D 12,000 A, B, C, and D share residual profits and losses in a 4:3:2:1 ratio. Liabilities at the date of dissolution total $100,000, and noncash assets equal $105,000. During the first month of liquidation, assets having a book value of $55,000 were sold for $31,000. During the second month, assets having a book value of $32,000, were sold for $28,000. During the third month, the remaining unsold assets were determined to be worthless. The partners receive the maximum allowable payment at the end of each month.

40% 30% 20% 10% Debit (Credit) Noncash Partners' Capital Accounts Cash Assets Liabilities A B C D Balance prior to liquidation 28,000 41,000 18,000 Sale of noncash assets in month #1 12,000 32,000 12,400 9,300 6,200 3,100 Installment distribtobartners #1 Sale of noncash assets in month #2 28,000 11,200 8,400 5,600 2,800 Installment distribtobartners #2 Write off noncash assets in month #3 18,000 7,200 5,400 3,600 1,800 Pay creditors 40000 30000 20000 10000 Post-liquidation balances 0 0 11600 28700 9800 7900