The balance sheet for the Delphine, Xavier, and Olivier partnership follows: Cash $ 61,440 Liabilities $ 41,000 Noncash assets 104,000 Delphine, capital 73,600 Xavier, capital 42,000 Olivier, capital 8,840 Total assets $ 165,440 Total liabilities and capital $ 165,440 Delphine, Xavier, and Olivier 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.

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

B. Calculate the amount of safe payment that can be made to each partner prior to liquidation of noncash assets.