The Spring, Tipper and Lotus partnership was about to enter liquidation with the following account balances:

Cash: $120,000

Non Cash Assets: $310,000

Liabilities: $60,000

Spring, capital: $100,000

Tipper, capital: $110,000

Lotus, capital: $160,000

Estimated expenses of liquidation were $4,000. Spring, Tipper and Lotus shared profits and losses in a ratio of 2:4:4. What amount of cash was available for safe payments, based on the above information? Show and label all work.