turner, roth, and lowe are partners who share income and loss in a 2:3:5 ratio (in percents: turner, 20%; roth, 30%; and lowe, 50%). the partners decide to liquidate the partnership. immediately before liquidation, the partnership balance sheet shows total assets, $145,200; total liabilities, $94,000; turner, capital, $4,100; roth, capital, $14,800; and lowe, capital, $32,300. the liquidation resulted in a loss of $87,200.