The abrams, bartle, and creighton partnership began the process of liquidation with the following balance sheet.
cash $16,000
liabilities $150,000
non cash items 434,000
abrams, capital 80,000
bartle, capital 90,000
creighton, capital 130,000
total: $450,000
abrams, bartle, and creighton share profits and losses in a ratio of 3: 2: 5.
liquidation expenses are expected to be $12,000.
if the noncash assets were sold for $234,000, what amount of the loss would have been allocated to bartle?
a) $43,200 b) $46,800 c) $40,000 d) $42,400 e) $43,100