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

Cash	$	72,960		Liabilities	$	49,000
Noncash assets		136,000		Delphine, capital		77,640
				Xavier, capital		58,000
				Olivier, capital		24,320
Total assets	$	208,960		Total liabilities and capital	$	208,960

Delphine, Xavier, and Olivier share profits and losses in the ratio of 4:4:2, respectively. The partners have agreed to terminate the business and estimate that $15,600 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.