i dont undertand the last problem. where does the cash come from??

Immediately prior to the process of liquidation, ptrhehehartners Micco, Niccum, and Orwell have capital balances of $$70,000,$ $$20,000,$ and $$30,000,$ respectively. There is a cash balance of $$10,000,$ noncash assets total $$160,000,$ and liabilities total $$50,000.$ The partners share net income and losses in the ratio of $2$:$2$:$1.$

Journalize the entries for the following liquidation using Noncash Assets as the account title for the noncash assets and Liabilities as the account title for all creditors' claims.

Sold the noncash assets for $$80,000$ in cash.

Divided the loss on realization.

Paid the liabilities.

Received cash from the partner with the deficiency.

Distributed the cash to the partners.