Sameer. Hani and All are partners in SEA 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: Cish Non cash Assebs $ 52,000 215,000 Liabilities 5.000 Sameer's capital 134.000 Hani's capital 78.000 Al's capital 10.000 You know that Net income for the your 2020 was $ 40.000 Non costs assets are sold for $160,000 cash Partners share income/loss in a 43 ratio respectively Required: Calculate the amount of Cash distribution to Sameer after the liquidation process is over.