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	12,000
	Sale of noncash assets in month #1		32,000		12,400	9,300	6,200	3,100
	Installment distrib to Partners #1
	Sale of noncash assets in month #2		28,000		11,200	8,400	5,600	2,800
	Installment distrib to Partners #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	0	11600	28700	9800	7900