On January 1, 20X1, partners Art, Bru, and Chou, who share profits and losses in the ratio of 5:3:2, respectively, decide to iquidate their partnership. The partnership trial balance at this date follows The partners plan a program of piecemeal conversion of assets to minimize liquidation losses. All available cash, less an amount retained to provide for future expenses, is to be distributed to the partners at the end of each month. A summary of the liquidation January 20X1 Collected $53,800 on accounts receivable; the balance is Received $40,100 for the entire inventory Paid $2,700 liquidation expenses Paid $51,600 to creditors, after offset of a $2.800 credit memorandum received on January 11, 200X1 Retained $11,400 cash in the business at the end of the month February 20x1 Paid $4,700 liquidation expenses Retained $8,700 cash in the business at the end of the month March 20x1 Received $148,800 on sale of all toms of machinery and equipment Paid $5,700 liquidation expenses 10 Retained no cash in the business with schedules of safe payments to partners. (Round your answers to nearest whole dollar