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 Inventory Supplies

25,000 Barney Capital 72,000 Betty Capital 18,000 Rubble Capital

72,000 28,000 15,000

• The partners have equal shares in profits and losses.
• The cash is distributed to partners on January 1, 2021.
• Inventory and supplies are sold for a lump-sum price of $81,000 on February 9, 2021.
• Cash on hand is distributed to the partners in final liquidation of the business on February
• 10, 2021.

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.