The Henry, Isaac, and Jacobs partnership was about to enter liquidation with the following account balances: Cash Noncash assets $ 90,000 300,000 Liabilities Henry,capital Isaac, capital Jacobs, capital Total $ 60,000 80,000 110,000 140,000 $390,000 Total $390,000 Estimated expenses of liquidation were $5,000. Henry, Isaac, and Jacobs shared profits and losses in a ratio of 2:4:4. Before liquidating any assets, the partners determined the amount of cash available for safe payments. How should the amount of safe cash payments be distributed