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: 
The partners agreed to liquidate the partnership after selling the other assets.
Refer to the above information. If the other assets are sold for $80,000, and all partners are personally insolvent, how much should E receive upon liquidation?
Definitions:
Setup Times
The duration required to prepare equipment, machines, or systems for production or operation, including adjustments for new tasks or products.
Competitive Advantage
The attribute that allows an organization to outperform its competitors, often through superior quality, innovation, or efficiency.
Faster Response
The ability of a company or system to react swiftly to customer demands or market changes.
Push System
A logistics strategy where products are produced or procured based on anticipated demand and pushed to customers, leading to inventory buildup.
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