The balance sheet for the Delphine, Xavier, and Olivier partnership follows:

Cash	$	69,360		Liabilities	$	46,500
Noncash assets		126,000		Delphine, capital		58,680
				Xavier, capital		53,000
				Olivier, capital		37,180
Total assets	$	195,360		Total liabilities and capital	$	195,360

Delphine, Xavier, and Olivier share profits and losses in the ratio of 3:4:3, respectively. The partners have agreed to terminate the business and estimate that $14,600 in liquidation expenses will be incurred.

A. What is the amount of cash that safely can be paid to partners prior to liquidation of noncash assets?

cash that safely can be distributed

B. Which partner should receive the cash distribution from (a)?

1. delphine

2. xavier

3. olivier