Windl, Houghton, and Pahli decided to liquidate their partnership on October 1. After the noncash assets were sold, and the liabilities paid the capital account balances were Windl, $84,700; Houghton, $34,700; and Pahli, $50,500. The partners divide profits and losses equally. The partnership has $169,900 of cash.

How much cash will each partner receive in the final liquidation?

	Windl		Houghton		Pahli		Total
Cash received in final liquidation		$		$		$		$

Assume instead that there is $130,900 of cash after the noncash assets are sold and the liabilities are paid. How much cash will each partner receive?

		Windl		Houghton		Pahli		Total
Cash received in final liquidation		$		$		$		$