NETWEB PARTNERCHIP AT DECEMBER 31, 2019 HAS CASH $50 000, NONCASH ASSETS $250 000, LIABILITES $138 000 AND THE FOLLOWING CAPITAL BALANCES: ERIC $112 000 AND PATRICK $50 000. THE PARTNERSHIP IS LIQUIDATED, AND $275 000 IN CASH IS RECEIVED FOR THE NONCASH ASSETS. ERIC AND PATRICK INCOME AND LOSS RATIOS ARE 60% AND 40%, RESPECTIVELY. INSTRUCTIONS: PREPARE THE DISTRIBUTION OF CASH TO EACH PARTNER. SHOW ALL SUPPORTING CALCULATIONS