A has been hired by the ABC partnership to guide it through the liquidation process. The partnership currently has cash in a bank account that exceeds the amount it owes creditors, and has other assets consisting of equipment, land, and a building. Each partner has a positive balance in his/her capital account. A has asked your opinion with respect to two questions: (1) Would it be appropriate to distribute some cash to the partners even before the other assets have been sold and creditors have been paid, and if so, (2) Should each partner receive an equal amount of cash?