The balance sheet for the Delphine, Xavier, and Olivier partnership follows: Cash $ 74,400 Liabilities $ 50,000 Noncash assets 140,000 Delphine, capital 95,200 Xavier, capital 60,000 Olivier, capital 9,200 Total assets $ 214,400 Total liabilities and capital $ 214,400 Delphine, Xavier, and Olivier share profits and losses in the ratio of 5:4:1, respectively. The partners have agreed to terminate the business and estimate that $16,000 in liquidation expenses will be incurred. What is the amount of cash that safely can be paid to partners prior to liquidation of noncash assets