Several years ago, Ann Dennis, Jill Edwards, Lee Lacy, and SarahIngram formed a partnership to operate the Deli Sisters Cafe.Rerouting of bus lines caused declines in patronage to the extentthat the partners have agreed to dissolve the partnership andliquidate the assets. The November 2, 2020, balance sheet of theDeli Sisters Cafe and other data appear below. Partnership incomeand losses are shared in a 2:3:1:4 ratio.

DELI SISTERS CAFÉ Balance Sheet November 2, 2020
Cash	$25,000		Liabilities	$60,700
Supplies	20,000		Loan-Ingram	15,000
Equipment	175,000		Capital-Dennis	62,000
Fixtures	50,000		Capital-Edwards	54,000
			Capital-Lacy	22,000
			Capital-Ingram	56,300
Total assets	$270,000		Total liabilities and capital	$270,000

Additonal information:

During November, sold half of the fixtures for $18,000. Soldequipment with a book value of $30,000 for $21,000.

During December, paid all outside creditors. A neighboringrestaurant bought Deli Sisters Cafe's supplies at 80 percent ofcost. Sold the remaining fixtures for $8,000.

During January, sold equipment with a book value of $40,000 for$25,000.

Required

Following the safe payment approach, specify how cash is to bedistributed at the end of November, December, and January.

	Dennis	Edwards	Lacy	Ingram
November	$Answer	$Answer	$Answer	$Answer
December	$Answer	$Answer	$Answer	$Answer
January	$Answer	$Answer	$Answer	$Answer