The balance sheet for the Delphine, Xavier, and Olivier partnership follows: Cash Noncash assets $ 63,600 110,000 Liabilities Delphine, capital Xavier, capital $ 42,500 77,200 45,000 Olivier, capital 8,900 Total assets $ 173,600 Total liabilities and capital $ 173,600 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 $13,000 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.