The ALPHA, BETA, AND DELTA partnership has total assets of $260,000. Capital balances for partners ALPHA, BETA, and DELTA are $59,000, $30,000, and $50,000, respectively. The profit/loss percentages for partners ALPHA, BETA, and DELTA are 30%, 40%, and 30%, respectively. Included in the liabilities is a $9,000 loan payable to ALPHA. The partnership has elected to liquidate over the next several months.

Required:

Assuming that cash and noncash assets have balances 80,000 and 160,000, respectively, and assets with a book value of $80,000 were sold for $60,000. The partnership is planning to distribute the available cash into partners. If future liquidation expenses are estimated to be $30,000, how much cash should be distributed to each partner?