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	$24,000		Liabilities	$40,080
Supplies	12,000		Loan-Ingram	16,000
Equipment	120,000		Capital-Dennis	41,600
Fixtures	32,000		Capital-Edwards	36,000
			Capital-Lacy	15,920
			Capital-Ingram	38,400
Total assets	$188,000		Total liabilities and capital	$188,000

During November, sold half of the fixtures for $4,000. Sold equipment with a book value of $24,000 for $17,600.

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 $6,400.

During January, sold equipment with a book value of $32,000 for $22,400.

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