Several years ago, Ann Dennis, Jill Edwards, Lee Lacy, and Sarah Ingram formed a partnership to operate the Deli Sisters Cafe. Rerouting of bus lines caused declines in patronage to the extent that the partners have agreed to dissolve the partnership and liquidate the assets. The November 1 balance sheet of the Deli Sisters Cafe and other data appear below. Partnership income and losses are shared in a 2:3:1:4 ratio. DELI SISTERS CAF Balance Sheet November 1 Cash $25,000 Liabilities $60,700 Supplies 20,000 Loan-Ingram 15,000 Equipment 175,000 Capital-Dennis 62,000 Fixtures 50,000 Capital-Edwards 54,000 Capital-Lacy 22,000 Capital-Ingram 56,300 Total assets $270,000 Total liabilities and capital $270,000 Additonal information: During November, sold half of the fixtures for $18,000. Sold equipment with a book value of $30,000 for $21,000. During December, paid all outside creditors. A neighboring restaurant bought Deli Sisters Cafe's supplies at 80 percent of cost. Sold the remaining fixtures for $8,000. During January, sold equipment with a book value of $40,000 for $25,000. Required Following the safe payment approach, specify how cash is to be distributed at the end of November, December, and January.