Anna, Elsa, Kristoff and Sven are partners sharing earnings in the ratio of 3/21, 4/21, 6/21 and 8/21. the balance on their capital accounts on december 31, 2020 are: anna, $10,000 elsa $250,000 kristoff $250,000 sven, $90,000. The partners decide to liquidate, and they accordingly convert the noncash assets into cash. After paying the liabilities amounting to $60,000 they have $222,000 to divide. How much cash should elsa receive?