76000+43000=119000. So who invested the remainder?
Loss in property value is 188000-102000=86000 (45.74% loss).
Investor 1 invested 76000/188000=19/47
Investor 2 invested 43000/188000=43/188.
If they receive the same percentage as they invested:
Investor 1 gets 19/47 of $102000=$41234 approx (45.74% loss)
Investor 2 gets 43/188 of $102000=$23329.79 approx (45.74% loss)