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The Abrams,Bartle,and Creighton Partnership Began the Process of Liquidation with the Following

question 18

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The Abrams,Bartle,and Creighton partnership began the process of liquidation with the following balance sheet:  Cash $16,000 Liabilities $150,000 Noncash assets 434,000 Abrams, capital 80,000 Bartle, capital 90,000 Creighton, capital 130,000 Total $450,000 Total $450,000\begin{array}{lrlr}\text { Cash } & \$ 16,000 & \text { Liabilities } & \$ 150,000 \\\text { Noncash assets } & 434,000 & \text { Abrams, capital } & 80,000\\&&\text { Bartle, capital } & 90,000 \\&&\text { Creighton, capital } & 130,000 \\\text { Total }&\$450,000&\text { Total } & \$ 450,000\end{array} 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?

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Acknowledge the role of non-pharmacological interventions in pain management including the gate control theory and cutaneous stimulation.
Understand the principles of pharmacological pain management, including opioid and non-opioid medications, and their potential side effects and risks.

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