The following condensed balance sheet is for the partnership of Miller, Tyson, and Watson, who share profits and losses in the ratio of 6:2:2, respectively:

Cash

$40,000

Liabilities

$70,000

Other assets

140,000

Miller, capital

50,000

Tyson, capital

50,000

Watson, capital

10,000

Total assets

$180,000

Total liabilities and capital

$180,000

For how much money must the other assets be sold so that each partner receives some amount of cash in a liquidation?