Chenard, Jennings, and Blair share profits and losses is 2:3:5, respectively. The balance sheet is: CHENARD, JENNINGS, AND BLAIR PARTNERSHIP Balance Sheet December 31, 2020 Assets Liabilities and Owners' Equity Cash $ 45500 Liabilities $149800 Noncash assets 284800 Chenard, Capital 60100 Jennings, Capital 90000 Blair, Capital 30400 Total $330300 Total $330300 If the partnership is liquidated by selling the noncash assets for $195000 and creditors are paid in full, what is the amount of cash that can be safely distributed to each partner? Chenard, $42140; Jennings, $63060; Blair, $14500. Chenard, $33960; Jennings, $55760; Blair, $0. Chenard, $32460; Jennings, $57260; Blair, $0. Chenard, $36340; Jennings, $54360; Blair, $0. Jon Winek started the year with a capital balance of $135700. During the year, his share of partnership net income was $120400 and he withdrew $21900 from the partnership for personal use. He made an additional capital contribution of $37600 during the year. The amount of Jon Winek's capital balance that will be reported on the year-end balance sheet will be $120400. $293700. $271800. $234200. The net income of the Travis and Tucker partnership is $125300. The partnership agreement specifies that profits and losses will be shared equally after salary allowances of $99400 (Travis) and $149200 (Tucker) have been allocated. At the beginning of the year, Travis's Capital account had a balance of $250500 and Tucker's Capital account had a balance of $325300. What is the balance of Tucker's Capital account at the end of the year after profits and losses have been divided? $386950 $412850 $325300 O $50700