Distributed safe cash payments to the partners.

Paid $$27,600$ of the partnership$$s liabilities.

Sold noncash assets for $$226,000.$

Distributed safe cash payments to the partners.

Paid remaining partnership liabilities of $$18,400.$

Paid $$3,900$ in liquidation expenses; no further expenses will be incurred.

Distributed remaining cash held by the business to the partners.