Spalding Dane and Manson are partners sharing profits and losses in the ratio

Spalding Dane and Manson are partners sharing profits and losses in the ratio of 30 40 and 30 percent respectively. Their partnership agreement provides
that if one of them withdraws from the partnership the assets and liabilities are to be revalued the gain or loss allocated to the partners and the retiring
partner paid the balance of his account. Manson withdraws from the partnership on December 31 2013. The capital account balances before recording revaluation
are Spalding $230000; Dane $250000; and Manson $220000. The effect of the revaluation is to increase Merchandise Inventory by $21000 and the Building
account balance by $41000. How much cash will be paid to Manson? Remember to show your work and explain your reasoning behind how you arrived at the answer