The balance sheet for the Delphine, Xavier, and Olivier partnership follows: Cash Noncash assets 71,520 Liabilities 48,000 132,000 60,960 56,000 38,560 203,520 Delphine, capital Xavier, capital Olivier, capital Total liabilities and capital Total assets 203,520 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 $15,200 in liquidation expenses will be incurred. Which partner should receive the cash distribution