The balance sheet for the Delphine, Xavier, and Olivier partnership follows: 2$ 104,000 2$ Cash Liabilities 61,440 41, 000 73,600 42,000 8,840 Noncash assets Delphine, capital Xavier, capital Olivier, capital Total liabilities and capital $ 165,440 $ 165,440 Total assets 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 $12,400 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. Which partner should receive the cash distribution from (a)