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A, B, and C are partners sharing profits and losses in the ratio of 4:33, respectively. The condensed balance sheet of ABC Partnership as of December 31, 2020 is: Cash P50,000 Liabilities P40,000 Other Assets 130,000 IN, Capital 60,000 X, Capital 40,000 Y, Capital 40,000 Total 180,000 Total 180,000 The ABC Partnership is dissolved and liquidated by installments. The first realization of P40,000 cash is on the sale of other assets with book value of P80,000. After payment of liabilities, the cash available is distributed to A, B, and C, respectively Determine the following: The cash available for distribution. The cash balance after the first realization but prior to payment of liabilities. The cash received by Partner B on the distribution of cash. The cash received by Partner A on the distribution of cash. The cash received by Partner C on the distribution of cash