this question is from Advanced Accounting class, thanks for answering both questions

3. As of January 1, 2018, the partnership of Canton, Yulls, and Garr had the following account balances and percentages for the sharing of profits and losses: Cash $ 80,000 Noncash assets 205,000 Liabilities 47,000 138,000 Canton, capital (30%) Yulls, capital (40%) 119,500 Garr, capital (30%) (19,500) The partnership incurred losses in recent years and decided to liquidate. The liquidation expenses were expected to be $10,000. A. How much of the existing cash balance could be distributed safely to partners at this time? B. How much cash should Canton receive at this time, pursuant to a proposed schedule of liquidation