please explain how to to get the inventory and land sales values.

E 17-10 Safe payments schedule The partnership of Dee, Ema, Lyn, and Geo is being liquidated over the first few months of 2011. The trial balance at January 1, 2011, is as follows: Debits Credits Cash Accounts receivable Inventory Equipment (net) Land Loan to Dee Accounts payable Dee capital (20%) Ema capital (10%) Lyn capital (50%) Geo capital (20%) $200,000 56,000 142,000 300,000 150,000 20,000 $400,000 70,000 80,000 140,000 78,000 $868,000 $868,000 ADDITIONAL INFORMATION 1. The partners agree to retain $20,000 cash on hand for contingencies and to distribute the rest of the avail able cash at the end of each month. 2. In January, half of the receivables were collected. Inventory that cost $75,000 was liquidated for $45,000 The land was sold for $250,000 REQUIRED: Prepare a schedule of safe payments for the Dee, Ema, Lyn, and Geo partnership for January 31,2011