The inventory is sold off at a 24% discount. The PPE is sold for a $5480 loss. The intangibles cannot be sold at any price. Actual liquidation expenses are $2333. How much cash should be distributed to David? Same question as above, but assume an unforeseen loss of $90,000 is incurred and must be paid off by the partnership before it liquidates. Further assume that any partner with a capital deficit refuses to cover it. How much cash should be distributed to David