On January 1, 2021, Losing Grip Co. entered into liquidation. The partners' capital balances on this date are as follows: A (25%) 125,000 C (35%) 270,000 J (40%) 185,000 The partnership has liabilities amount to 220,000, including a loan from C (30,000). Cash on hand before the start of liquidation is 40,000. Certain assets were sold for 370,000 and the rest of the noncash assets were sold at a loss of 210,000. How much cash will be distributed to the partners?