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.

Required

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