The following condensed balance sheet is for the partnership of Miller, Tyson, and Watson, who share profits and losses in the ratio of 6:2:2, respectively:

Cash	$	56,000			Liabilities	$	45,000
Other assets		169,000			Miller, capital		81,000
					Tyson, capital		81,000
					Watson, capital		18,000
Total assets	$	225,000			Total liabilities and capital	$	225,000

a. Assuming no liquidation expenses, calculate the safe payments that can be made to partners at this point in time.

b. For how much money must the other assets be sold so that each partner receives some amount of cash in a liquidation?