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Question - The Abrams, bartle and Creighton partnership began the process of liquidation with the following balance sheet

Cash 16000

Non cash assets 434000

Total 450000

Liab 150000

Abrams, capital 80000

Bartle, capital 90000

Creighton, cap 130000

Total 450000

Abrams, bartle, and Creighton share profits and losses in a ration of 3:2:5. Liquidation expenses are expected to be 12,000. If the non-cash assets were sold for 234,000 what amount of the loss would have been allocated to bartle?

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