D, E & F Are Partners Instructions: Assuming Actual Liquidation Expenses Are $40,000 and That Noncash

D, E & F are partners.According to the articles of copartnership they agree to share profit and loss in the ratio of 40%.40% and 20%...The partners have agreed to liquidate and anticipate liquidation expense would total $28,000.Prior to liquidation the following balance were available:
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$$\begin{array} { | l | l | } \hline \text { Cash } & \$ 50,000 \\\hline \text { Noncash Assets } & \$ 400,000 \\\hline \text { Notes Payable to E } & \$ 24,000 \\\hline \text { Other liabilities } & \$ 330,000 \\\hline \text { D Capital } & \$ 80,000 \\\hline \text { E Capital } & \$ 36,000 \\\hline \text { F Capital (Deficit) } & ( \$ 20,000 ) \\\hline & \\\hline\end{array}$$ Instructions: Assuming actual liquidation expenses are $40,000 and that noncash assets sold for$360,000.Determine how the assets will be distributed.F had net personal assets of $20,000.