Mark, Ryan and Lacy are partners with the following capital accounts Mark $40,000 Ryan $20,000 Lacy $5,000 the balance sheet of the partnership looks as follows: cash $40,000 a/r $55,000 land $50,000 accts payable 80,000 a) the parternership is liquidating, determine the safe distribution available to each partner b) the accounts receivable are all collected, now determine the safe distribution available to each partner