Accessibility tab summary: A table is presented in cells A$4$ to C$11$ and A$14$ to B$14.$ A statement of requirement is presented in rows $16$ to $19.$ A table for student presentation is provided in cells A$21$ to E$27.$

The partnership of Kumar, Correa, Getz, and Pham currently holds the following assets:

Balances Profit and Loss Ratios

Cash $$10,000$

Land $35,000$

Building $50,000$

Kumar, Capital $25,00030\%$

Correa, Capital $28,00030\%$

Getz, Capital $20,00020\%$

Pham, Capital $22,00020\%$

The partnership has no liabilities and anticipates that expenses required to liquidate their partnership will amount to $5,000.$

Partnership amount $5,000$

Required:

Note: Use the cells A$2$ to C$11$ from the above information to complete this question.

If a preliminary distribution of cash is to be made, what is the amount of safe payment that can be made to each partner?

I have issues to use properly excel formulas to determine potential loss from Kumar and safe payments. All is correct except the system tells me cells B$26-$B$27,$C$26-$C$27,$ D$26-$D$27,$ and E$26-$E$27$ are not correct and I don't see where my error could be$...$ Please provide advise