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

Cash	$	74,400		Liabilities	$	50,000
Noncash assets		140,000		Delphine, capital		95,200
				Xavier, capital		60,000
				Olivier, capital		9,200
Total assets	$	214,400		Total liabilities and capital	$	214,400

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 $16,000 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.