The following condensed balance sheet is for the partnership of Opal, Mallory, and Sandra, who share profits and losses in the ratio of 5:4:1, respectively: Cash: $100,000 Other assets: 240,000 Mallory, loan: 80,000 Total: $420,000 Accounts payable: $ 60,000 Opal, loan: 20,000 Opal, capital: 150,000 Mallory, capital: 140,000 Sandra, capital 50,000 Total: $420,000 Assume that the partners decide to liquidate the partnership. If the other assets are sold for $180,000, how much of the available cash should be distributed to Mallory?