Barney, Betty, and Rubble are partners in a business that is in the process of liquidation. On January 1, 2021, the books show the balances indicated: 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 prots and losses. The cash is distributed to partners on January 1, 2021. Inventory and supplies are sold for a lump-sum price of $8 1 ,000 on February 9, 2021. Cash on hand is distributed to the partners in nal liquidation of the business on February 10, 2021. II... 1) Compute the amount of cash distributed to the partners on January 1, 2021. 2) Compute the amount of cash distributed to the partners on February 10, 2021