The Henry, Isaac, and Jacobs partnership was about to enter liquidation with the following account balances:

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?

A.	in a ratio of 2:4:4 among all the partners.

B.	$18,333 to Henry and $16,667 to Jacobs.

C.	in a ratio of 1:2 between Henry and Jacobs.

D.	$15,000 to Henry and $10,000 to Jacobs.

E.	$21,667 to Henry and $3,333 to Jacobs.

The answer is shown. I want to know how the answer was found. Show all you work/calculations. Thanks!