Turner, roth, and lowe are partners who share income and loss in a 1: 4: 5 ratio (in percentages: turner, 10%; roth, 40%; and lowe, 50%). the partners decide to liquidate the partnership. immediately before liquidation, the partnership balance sheet shows total assets, $126,000; total liabilities, $78,000; turner, capital, $2,500; roth, capital, $14,000; and lowe, capital, $31,500. cash received from selling the assets was sufficient to repay all but $28,000 to the creditors. allocate the loss from part a to the partners.