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

Cash	$	76,560		Liabilities	$	51,500
Noncash assets		146,000		Delphine, capital		98,800
				Xavier, capital		63,000
				Olivier, capital		9,260
Total assets	$	222,560		Total liabilities and capital	$	222,560

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 $16,600 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.