The Balance Sheet for the AB Partnership Is a S

The balance sheet for the AB Partnership is a s follows;
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$$\begin{array} { | l | l | } \hline \text { Assets } & \$ 34,000 \\\hline \text { Property \& Plant } & \$ 366,000 \\\hline \text { Wages Payable } & \$ 64,000 \\\hline \text { Loan due to } \mathrm { A } & \$ 24,000 \\\hline \text { Liabilities } & \$ 140,000 \\\hline \text { A Capital } & \$ 48,000 \\\hline \text { B Capital } & \$ 124,000 \\\hline\end{array}$$ The partners have net worth as follows:
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$$\begin{array} { | l | l | l | } \hline & \text { A } & \text { B } \\\hline \text { Assets } & \$ 104,000 & \$ 152,000 \\\hline \text { Liabilities } & \$ 94,000 & \$ 204,000 \\\hline\end{array}$$ The net worth of each partner' does not include any amounts due to or from the partnership.
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Instructions:
Assume assets are sold for $206,000 after incurring liquidation expense of $8,000.After liquidation of the partnership determine how much is available to B unsatisfied personal creditors based on the following: