Partnership Liquidation-Safe Payments- Several years ago, Ann Dennis, Jill Edwards, Lee Lacy, and Sarah Ingram formed a partnership to operate the Deli Sisters Caf. 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 Caf and other date appear below. Partnership income and losses are shared in a 2:3:1:4 ratio.

DELI SISTERS CAF
Balance Sheet
2-Nov-20
Cash	$25,000	Liabilities	$60,700
Supplies	20,000	Loan-Ingram	15,000
Equipment	175,000	Capital-Dennis	62,000
Fixtures	50000	Capital-Edwards	54,000
		Capital-Lacy	22,000
		Capital-Ingram	56,300
Total Assets	$270,000	Total Liabilities and Capital	$270,000

Addition Information:

1. During November, sold half of the fixtures for $18,000. Sold equipment with a book value of $30,000 for $21,000.
2. During December, paid all outside creditors. A neighboring restaurant bought Deli Sisters Cafs supplies at 80 percent of cost. Sold the remaining fixtures for $8,000.
3. During January, sold equipment with a book value of $40,000 for $25,000.

Required:

Following the safe payment approach, specify how cash is to be distributed at the end of November, December, and January.