I need help with these two problems please

The partnership of Wingler, Norris, Rodgers and Guthrie was formed several years ago asa architectural firm. Several partnersrecently 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 Building and Equipment inet) Total Amets $17,000 80,000 100,000 57.000 193.000 447.000 Liabilities Rodgers Loan Wingler, 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 18.000 The estimated liquidation expenses were Profit and loss allocation ratio according to the provisions of partnership agreement: Wingler 40% Norris 20% Rodgers 10% Guthrie 30% The following transactions occurred during the liquidation: Jan 14 Collected 70% of the total accounts receivabe with the rest judged to be uncollectible 70% 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 Jun 30 Sold all inventory for 55.000 NL 1 Made sale capital distributions again Sep. 26 Paid liquidation expenses 15.000 Nov. 4 Made final cash diserubtions to the partnersbowed on the assumption that all partiers except Guthrie are personally solvent In its predistribution plan, what is the amount of cash allocated to Norris and Rodgers in step 3? $43,520 $35,650 $44,250 $35,570 The partnership of Wingler, Norris Rodgers and Guthrie was formed several years ago as a architectural firm. Several partnersrecently had personal financial problems and decided to terminate operations and liquidate the business. The following balance sheet summarize its financial information on January 5 at the beginning of this process Cash Accounts Receivable Inventory Land Building and Equipment (net) Total Assets $17,000 80,000 100,000 57.000 19.000 447,000 Liabilities Rodgers Loan Wingler, Capital Norris Capital Rodgers Capital Guthrie, Capital Total Liabilities and Capital $79,000 25.000 141,000 100.000 62.000 40.000 447,000 18.000 The estimated liquidation expenses were Profit and low allocation ratio according to the provisions of partnership agreement: Wingler 40% Norris 20% Rodgers 10% Guthrie 30N The following transactions occurred during the liquidation Jan 14 Collected 70% of the total accounts receivalbe with the rest judged to be uncollectible 70% 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 Paid all liabilities Jun. 30 sold all inventory for 55,000 AL 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 cash balance on Feb 28? $280,300 $250,300 $290,500 $253,000