bracken, louden, and menser, who share profits and losses in a ratio of 4:3:3, respectively, are partners in a home decorating business that has not been able to generate the income the partners had hoped for. they have decided to liquidate the business and have sold all assets except for their decorating equipment. all partnership liabilities have been settled and all the partners are personally insolvent. the decorating equipment has a book value of $74,000, and the partners have capital account balances as follows:
