The Balance Sheet of JKL Partnership Prior to Liquidation Is

The balance sheet of JKL Partnership prior to liquidation is as follows:
$$\begin{array} { | l | r | l | r | } \hline \text { Assets } & & \text { Liabilities } & \\\hline \text { Loan receivable-Jackson } & \$ 50,000 & \text { Loan payable-Layton } & \$ 70,000 \\\hline \text { Other assets } & 200,000 & \text { Other liabilities } & \underline { 40,000 } \\\hline & & \text { Total liabilities } & \underline { 110,000 } \\\hline & & \text { Capital } & \\\hline & & \text { Capital-Jackson } & 30,000 \\\hline & & \text { Capital-Kroll } &20,000 \\\hline & & \text { Capital-Layton } & 90,000 \\\hline && \text { Total capital } & \$ 140,000 \\\hline\text { Total } & \$250,000&\text { Total } & \$250,000\\\hline\end{array}$$ Jackson, Kroll, and Layton share income in a 2:2:4 ratio. The partners are unable to make any additional investments in the partnership. The other assets are sold for $80,000 in cash.
Required
Determine the proper distribution of the $80,000 in available cash.