The partnership of Bem, Cop \& Dip LLP, which was being liquidated, the capital account balances were Bem, $54,600; Cop, $40,500; and Dip, $17,000. Cash of $32,100 and other assets with a carrying amount of $100,000 were on hand. Accounts payable totaled $20,000. Only $30,000 of the other assets were realized. Bem, Cop and Dip shared net income and losses in a 1:3:1 ratio, respectively. Prepare a worksheet to compute the amount of cash that may be paid to partners at this time assuming that all partners are solvent. Show all computations