The BIG Partnership has decided to liquidate at December 31, 20X8. The capital and loan balances of the partners at December 31, 20X8, are provided below: 
If you were to calculate the Loss Absorption Power for each partner, how would the partners rank (from highest to lowest LAP) ?
Definitions:
Link Method
A mnemonic strategy that involves forming a mental image connecting the items in a list to remember them more easily.
Mental Image
A representation of sensory experience held in the mind, which can be recalled or manipulated.
Acronym Method
A mnemonic device that involves using the initials of information to be remembered to form a word or phrase.
Link Method
A memory technique where you visualize items to be remembered in a way that they are linked together by a story or association.
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