The balance sheet for the Delphine, Xavier, and Olivier partnership follows: Cash Noncash assets $ 71,520 132,000 Liabilities Delphine, capital Xavier, capital Olivier, capital Total liabilities and capital $ 48,000 60,960 56,000 38,560 $ 203,520 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. 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