As of January 1, 2013, the partmership of Canton, Yulls, and Garr had the following account balances and percentages for the sharing of profits and losses: 9. Cash Noncash assets Liabilities Carton, capital (3096) Yulls capital (40%) Gart, capital (30%) s 80,000 205,000 47,000 138.000 119,500 (19,500) The partnership incurred losses in recent years and decided to liquidate. The liquidation expenses were expected to be $10,000 How much of the existing cash balance could be distributed safely to partners at this time