Wildhorse, Jennings, and Blair share profits and losses is 2:3:5, respectively. The balance sheet is: WILDHORSE, JENNINGS, AND BLAIR PARTNERSHIP Balance Sheet December 31, 2020 Assets Liabilities and Owners' Equity Cash $ 43600 Liabilities $149800 Noncash assets 286800 Wildhorse, Capital 59900 Jennings, Capital 90100 Blair, Capital 30600 Total $330400 Total $330400 The partner with a capital deficiency is unable to pay the amount owed to the partnership.

If the partnership is liquidated by selling the noncash assets for $195600 and creditors are paid in full, what is the amount of cash that can be safely distributed to each partner?