Make sure for each month--November, December, and January you show your calculation for cash available for distribution.
Make sure for each month--November, December, and January you provide a table for the safe payment.

P14.13 Partnership Liquidation- Safe Payments Several years ago, Ann Dennis, Jill Edwards, Lee Lacy, and Sarah Ingram formed a partnership to operate the Deli Sisters Cafe. Rerouting of bus lines caused declines in patronage to the extent that the partners have agreed to dissolve the partnership and liquidate the assets. The November 2, 2020, balance sheet of the Deli Sisters Cafe and other data appear below. Partnership income and losses are shared in a 2:3:1:4 ratio DELI SISTERS CAFE Balance Sheet November 2, 2020 Cash 15,000 62,000 54,000 22,000 56,300 $270,000 Total liabilities and capital . . . . . . . .. Additional information: 1. 2. 3. During November, sold half of the fixtures for $18,000. Sold equipment with a book value of $30,000 for $21,000 During December, paid all outside creditors. A neighboring restaurant bought Deli Sisters Cafe's supplies at 80 percent of cost. Sold the remaining fixtures for $8,000 During January, sold equipment with a book value of $40,000 for $25,000