Following is the balance sheet of the BDO Partnership: Cash Accounts Receivable Inventory Equipment $11,000 Liabilities $8,000 37,000 Brink, Capital 48,000 30,000 59,000 $137,000 Davis, Capital Olsen, Capital 29,000 52,000 $137,000 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 $8,000. All cash available at this time is to be distributed. Determine the proper distribution of cash, using the safe payment approach. (Round answers to 0 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).) Account Balances Sale of Inventory, Collect Accounts Receivable Payment to Creditors Payment to Partners Cash Noncash Assets Liabilities 11,000 126,000 (8,000) (8,000) 8,000 3,000 126,000 (3,000) 126,000 Brink 40% (48,000) Capital Balances Davis 40% Olsen 20% (29,000) (52,000) (48,000) (29,000) (52,000) 3,000 (48,000) (29,000) (49,000) 4,440 4,440 2,220 25,900 (37,000) 89,000 (43,560) (24,560) (46,780)