Sameer, Hani, and Ali are partners in SHA Partnership. On 1/1/ 2021, they decide to liquidate their business. On 31/12/2020, and before closing the net income for 2020, you have the following accounts and balances:

Cash $ 52,000

Non cash Assets 230,000

Liabilities 20,000

Sameers capital 134,000

Hanis capital 78,000

Alis capital 10,000

You know that:

Net income for the year 2020 was $ 40,000.

Non cash assets are sold for $160,000 cash

Partners share income/ loss in a 4:3:3 ratio, respectively.

Required: Calculate the amount of Cash distribution to Sameer, after the liquidation process is over.