Abe, Barr, and Cane are in the process of liquidating their partnership. Since it may take several months to convert the other assets into cash, the partners agree to distribute all available cash immediately, except for $10,000 that is set aside for contingent expenses. The balance sheet and residual profit and loss sharing percentages are as follows: Cash Other assets $400,000 200,000 Accounts payable Abe, capital (40%) Barr, capital (30%) Cane, capital (30%) Total liab./equity $200,000 135,000 216,000 49,000 $600,000 Total assets $600,000 How much cash should Barr receive in the first distribution