I need help with these two problems please

The partnership of Wingler, Norris, Rodgers, and Guthrie was formed several years ago as a architectural firm. Several partners recently had personal financial problems and decided to terminate operations and liquidate the business. The following balance sheet summarizec its financial information on January 5 at the beginning of this process Cash Accounts Receivable Inventory Land Bollding and Equipment inet) Total Assets $17,000 80.000 100,000 57.000 190.000 447,000 Llabilities Rodgers Loan Wingler, Capital Norris, Capital Rodgers Capital Guthrie, Capital Total Liabilities and Capital $79,000 25.000 141,000 100,000 62.000 447,000 18,000 The estimated liquidation expenses were Profit and loss allocation ratio according to the provisions of partnership agreement Wingler 40N Norris 20N Rodgers 10% Gutie 70% The following transactions occurred during the liquidation Jan. 14 Collected 70% of the total accounts receivalbe with the rest judged to be uncollectible Feb. 23 Sold the land, building and equipment for 180,000 Mar. 1 Made safe capital distributions * Mar 29 learned that Guthrie became personally insolvent Apr. 3 Paidallibilities kun. 30 Sold all inventory for 55,000 NL 1 Made safe capital distributions again. Sep. 26 Paid liquidation expenses 15,000 Nov. 4 Made final cash distrubtions to the partners based on the assumption that all partners except Guthrie are personally solvent On its schedule of liquidation, what is the balance of the liabilities account on July 31? $0 ($79,000) ($67,100) ($37,800) The partnership of Wingler, Noni Rodgers, and Guthrie was formed several years ago as a architectural fire. Several partnersrecently had personal financial problems and decided to terminate operations and liquidate the business. The following balance sheet summariset its financial information on anary at the beginning of this process: Cash Accounts Receivable Inventory Land Building and Equipment inet) Total Awets 517,000 80,000 100,000 57000 19.000 447.000 Liabilities Rodgers Loan Windler, Capital Norris Capital "Rodgers Capital Guthrie, Capital Total liabilities and Capital 579,000 25.000 141,000 100,000 62.000 40.000 447,000 1 18.0DO The estimated liquidation expenses were Profit and low allocation rate according to the provisions of partnership agreement Wingler 40% Norris 20% Rodgers 10% Guthie 30N The following transactions occurred during the liquidation: an. 14 colected 70% of the total accounts receivabe with the rest judged to be collectible 70% Feb. 23 Sold the land, building and equipment for 180,000 Mar. 1 Made safe capital distributions Mar 29 earned that Guthrie became personally insolvent Apr. 3 Paidallibilities kun 30 Soldat inventory for 55.000 NL 1 Made safe capital distributions again Sep. 26 Paid liquidation expenses 15.000 Nov. 4 Made final cash distrubtions to the partnersbowed on the sumption that all partners except Guthrie are personally solvent The accountant made safe capital distribution on March 1. How much cash did Guthrie receive from this distribution? $0 $60,200 $58,685 $42.800