Problem $3($Recommended: review slides $24-32)$

Barney, Betty, and Rubble are partners in a business that is in the process of liquidation. On January $1,2025,$ the books show the balances indicated:

$-$ The partners have equal shares in profits and losses.

$-$ The cash is distributed to partners on January $1,2025.$

$-$ Inventory and supplies are sold for a lump$-$sum price of $\backslash (\backslash$$ $81,000\backslash )$ on February $9,2025.$

$-$ Cash on hand is distributed to the partners in final liquidation of the business on February $10,2025.$

$1.$ Compute the amount of cash distributed to the partners on January $1,2025.$

$2.$ Compute the amount of cash distributed to the partners on February $10,2025.$