Partnership Liquidation-Safe Payments Several years ago, Ann Dennis, Jill Edwards, Lee Lacy, and Sarah Ingram formed a partnership to operate the Deli Sisters Cafe. 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, 2014, balance sheet of the Deli Sisters Cafe and other data appear below. The partnership agreement did not specify how profits and losses were to be shared. DELI SISTERS CAF Balance Sheet November 2, 2014 Rectangular Snip Cash $45,000 Liabilities $75,150 Supplies 22,500 Loan-Ingram 30,000 Equipment 225,000 Capital-Dennis 78,000 Fixtures 60,000 Capital Edwards 67,500 Capital Lacy 29,850 Capital Ingram 72.000 Total assets $352,500 Total liabilities and capital $352,500 Additional information: 1. During November, sold half of the fixtures for $7.500. Sold equipment with a book value of $45,000 for $33,000. 2. During December, paid all outside creditors. A neighboring restaurant bought Deli Sisters Cafe's supplies at 30 percent of cost. Sold the remaining fixtures for $12,000. 3. During January, sold equipment with a book value of $60,000 for $42,000. Following the safe payment approach, specify how cash is to be distributed at the end of November December, and January Edwards Lacy Ingram November $ 0$ OS December 0 0 January 0 Dennis 0$ 0 0 0 0 0 0 0