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: