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Exercise 16-2 John, Jake, and Joe are partners with capital accounts of $95,000, $83,000, and $69,000 respectively. They share profits and losses in the ratio of 30:40:30. When the partners decide to liquidate, the business has $76,000 in cash, noncash assets totaling $235,000, and $64,000 in liabilities. The noncash assets are sold for $246,000, and the creditors are paid. (a) Prepare a schedule of partnership liquidation. (Enter credit balance of an account and credit posting to an account with negative sign preceding the number, e.g. -45 or parentheses, e.g. (45).) Noncash Capital Balances Cash Assets Liabilities John Jake Joe s