Safe Payment to Partners. Fahran, Boosah, and Delbar agree to liquidate their partnership as soon as possible, starting from January $31,2014.$ They agree to retain $$50,000$ cash and distribute the rest at the end of each month. The trial balance at January $31,2014,$ is as follows:

$\backslash$table$[[$Cash$,$Debit,Credit$],[$Accounts receivable$-$net,$$350,000,],[$Inventory$,100,000,],[$Supplies$,275,000,],[$Equipment$-$net,$80,000,],[$Building$-$net,$500\mathrm{.}000,],[$Land$,1,000\mathrm{.}000,],[$Loan to Boosah,$725\mathrm{.}000,],[$Accounts payable,$120\mathrm{.}000,],[$Loan from Delbar,,$$270,000$