Please help with red boxes, and show calculations. Thanks in advance!

Exercise 16-5 Your answer is partially correct. Try again. Following is the balance sheet of the BDO Partnership: Cash Accounts Receivable Inventory Equipment $6,000 42,000 33.000 63,000 5146,000 Liabilities Brink, Capital Davis, Capital Olsen, Capital $21,000 46,000 29,000 50,000 $146,000 The partners share income 40:40:20, respectively. Assume that 70% of the receivables are collected and that inventory with a book value of $16,000 is sold for $12,000. All cash available at this time is to be distributed. Determine the proper distribution of cash, using the safe payment approach. (Round answers to o decimal places, e.g. 5,125. Enter credit balance of an account and credit posting to an account with negative sign preceding the number, e.g. -45 or parentheses, e.g. (45).) Capital Balances Noncash Brink Davis Olsen Cash Assets Liabilities 40% 40% 20% Account Balances 8,000 138000 -21,000 -46,000 -29,000 -50,000 x X Sale of Inventory, Collect Accounts Receivable 29400 -45400 6400 6400 3200 Ix EX 37400 92600 -21000 -39600 -22600 -46800 Payment to Creditors -21,000 21,000 X 15400 92600 Payment to Partners -16400 92600