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Exercise 16-5 Following is the balance sheet of the BDO Partnership: $8,000 Cash Accounts Receivable Inventory Equipment 42,000 33,000 63,000 $146,000 Liabilities Brink, Capital Davis, Capital Olsen, Capital $21,000 46,000 29,000 50,000 $146,000 The partners share income 40:40:20, respectively. Assume that 70% of the receivables are collected and that inventory with a book value of 16,000 is sold for $12,000. All cash available at this time is to be distributed. Determine the proper distribution of cash, using the safe payment approach. (Round answers to 0 decimal places, e.g. 5,125. Enter credit balance of an account and credit posting to an account with negative sign preceding the number, e.g. -45 or parentheses, e.g. (45).) Noncash Assets Capital Balances Davis 40% Brink 40% Olsen Cash Liabilities 20%