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, 2014, 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, 2014
Cash	$75,000		Liabilities	$125,250
Supplies	37,500		Loan-Ingram	50,000
Equipment	375,000		Capital-Dennis	130,000
Fixtures	100,000		Capital-Edwards	112,500
			Capital-Lacy	49,750
			Capital-Ingram	120,000
Total assets	$587,500		Total liabilities and capital	$587,500

Additional information:

1. During November, sold half of the fixtures for $12,500. Sold equipment with a book value of $75,000 for $55,000.
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 $20,000.
3. During January, sold equipment with a book value of $100,000 for $70,000.

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

Dennis	Edwards	Lacy	Ingram
November	Answer	Answer	Answer	Answer
December	Answer	Answer	Answer	Answer
January	Answer	Answer	Answer	Answer