The Henry, Isaac, and Jacobs partnership was about to enter liquidation with the following account balances: cash 90000 liabilities 60000

Noncash assets 300000 Henry capital 80000

Isaac capital 110000

Jacobs capital 140000

Total 390000 Total 390000 Estimated expenses of liquidation were $5,000. Henry, Isaac, and Jacobs shared profits and losses in a ratio of 2:4:4.

Before iquidating any assets, the partners determined the amount of cash available for safe payments. How should the amount of safe cash payments be distributed? Show your work