The balance sheet for the D, X, and O partnership follows:

Cash	$	61,440		Liabilities	$	41,000
Noncash assets		104,000		D, capital		73,600
				X, capital		42,000
				O, capital		8,840
Total assets	$	165,440		Total liabilities and capital	$	165,440

D, X, and O share profits and losses in the ratio of 5:4:1, respectively. The partners have agreed to terminate the business and estimate that $12,400 in liquidation expenses will be incurred.

1. What is the amount of cash that safely can be paid to partners prior to liquidation of noncash assets?
2. Calculate the amount of safe payment that can be made to each partner prior to liquidation of noncash assets.

A. Cash that safely can be paid = $8,040

B. Safe payments for D = ?, O = ?, X = ?