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The following condensed balance sheet is presented for the partnership of D, E, and F who share profits and losses in the ratio of 5:3:2, respectively:
Cash 100,000
Other Assets 480,000
Total 580,000
Liabilities 160,000
D, Capital 200,000
E, Capital 130,000
F, Capital 90,000
The partners agreed to liquidate the partnership after selling the other assets.
Problem 1: If the other assets are sold for $280,000, how much should F receive upon liquidation?
Problem 2: If the other assets are sold for $80,000, and all partners are personally insolvent, how much should E receive upon liquidation?
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