After realization of a portion of the noncash assets of Bemis, Coppo & Dipp LLP, which was being liquidated, the capital account balances were Bemis, $54, 600; Coppo, $40, 500; and Dipp, $17,000. Cash of $32, 100 and other assets with a carrying amount of $100,000 were on hand. Accounts payable totaled $20,000. Only $20,000 of the other assets were realized. Bemis, Coppo and Dipp shared net income and losses in a 1:2:2 ratio, respectively. Prepare a working paper to compute the amount of cash that may be paid to creditors and to partners at this time assuming that all partners are insolvent