Following is the balance sheet of the BDO Partnership: Cash Accounts Receivable Inventory Equipment $12,000 39,000 33,000 63,000 $147,000 Liabilities Brink, Capital Davis, Capital Olsen, Capital $22,000 47.000 30,000 48,000 $147,000 The partners share income 40:40:20, respectively. Assume that 70% of the receivables are collected and that inventory with a book value of $15,000 is sold for $12,000. All cash available at this time is to be distributed. Determine the proper distribution of cash, using the safe payment approach. (Round answers to o decimal places, e.g. 5,125. Enter credit balance of an account and credit posting to an account with negative sign preceding the number, e.g. -45 or parentheses, e.g. (45).) Brink Capital Balances Davis 40% 209 LINE TO TOT