It is now 2027 and sadly, the PSTB partnership is ending!
On January 1st the partnership had the following balance sheet:
	Cash	100,000		accounts payable
	accounts receivable	200,000
	equipment (net)	200,000		Pelosi Capital
	land	700,000		Schiff Capital
	building (net)	500,000		Trump Capital
				Biden Capital
	total assets	1,700,000
REMEMBER: TRUMP IS A 40% PARTNER; PELOSI 15% PARTNER SCHIFF 20% PARTNER AND BIDEN 25% PARTNER.
	A)On January 1st what amount of safe payments can each partner take?
	B) On January 28th the partnership sells the receivables for $70,000.
	On January 29th What safe payments can each partner take (note: no partner has taken any safe payments)
	C) On February 13th the partnership sold the equipment for $190,000.
	On February 14th what safe payments can each partner take (note: no partner has taken any safe payments)
	D) On March 5th the partnership sells the land for $710,000 and pay off the accounts payables
	On March 6th what safe payments can each partner take (note: no partner has taken any safe payments)
	E) On April 3rd, the partnership sells the building for $370,000.
	No partners have taken any safe payments
	E1) If any partner is insolvent, they CANNOT cover their shortages, how much does each partner receive?
	E2) If any partner is insolvent, they CAN cover their shortages, how much does each partner receive?