A local partnership was considering the possibility of liquidation since one of the partners (Ding) was insolvent.Capital balances at that time were as follows.Profits and losses were divided on a 4:2:2:2 basis,respectively. 
Ding's creditors filed a $25,000 claim against the partnership's assets.At that time,the partnership held assets reported at $360,000 and liabilities of $120,000.
If the assets could be sold for $228,000,what is the minimum amount that Ding's creditors would have received?
Definitions:
Continental Rifts
Large-scale geological features that form when tectonic plates in the Earth's crust move apart, leading to the formation of new ocean basins or rift valleys.
Continental Crust
The thick part of the Earth's crust that forms the continents and continental shelves, characterized by a composition distinct from that of the oceanic crust.
Hot Conditions
Environmental or atmospheric situations characterized by high temperatures, often affecting living conditions and climate patterns.
Deep
Having a large distance to the bottom from the surface or a significant extent downward.
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