Barney, Betty, and Rubble are partners in a business that is in the process of liquidation. On January $1,2025,$ the books show the balances indicated:

Assets

Equities

$$

Cash

$25,000$

Barney Capital

$72,000$

Inventory

$72,000$

Betty Capital

$28,000$

Supplies

$18,000$

Rubble Capital

$15,000$

$$

$$ The partners have equal shares in profits and losses.

$$ The cash is distributed to partners on January $1,2025.$

$$ Inventory and supplies are sold for a lump$-$sum price of $$81,000$ on February $9,2025.$

$$ Cash on hand is distributed to the partners in final liquidation of the business on February $10,2025.$

$$

$$

$1.$ Compute the amount of cash distributed to the partners on January $1,2025.$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$2.$ Compute the amount of cash distributed to the partners on February $10,2025.$