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 2, 2017, balance sheet of the Deli Sisters Cafe and other data appear below. The partnership agreement did not specify how profits and losses were to be shared.

DELI SISTERS CAF

Balance Sheet

November 2, 2017 Cash $30,000

Liabilities $50,100 Supplies 15,000

Loan-Ingram 20,000 Equipment 150,000

Capital-Dennis 52,000 Fixtures 40,000

Capital-Edwards 45,000

Capital-Lacy 19,900

Capital-Ingram 48,000 Total assets $235,000

Total liabilities and capital $235,000

Additonal information:

1. During November, sold half of the fixtures for $5,000. Sold equipment with a book value of $30,000 for $22,000.
2. 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.
3. During January, sold equipment with a book value of $40,000 for $28,000.

Following the safe payment approach, specify how cash is to be distributed at the end of November, December, and January.