1 Archer and Bender partners of Archer & Berider LLP, who share net income and losses In a 60:40 ratio, respectively decided to liquidate the partnership. A portion of the noncash assets had been realized, but assets with a carrying amount of 542,000 were yet to be realized. All liabilities tud been paid, and cash of $20,000 was available for distribution to partners. The partners' capital account credit balances were 540,000 for Archer and $22,000 for Bender. Prepare a working paper to compute the amount of cash (totaling $20.000) to be distributed to each partner