The amount of cash available for distribution to the partners is <u>$46,000</u>.
<h3>How is the amount of cash determined?</h3>
The amount of cash available for distribution to the partners is computed by summing the partners' capital balances.
From the scenario, Miguel owes the partnership $45,500. Since Miguel has not brought in this amount, the cash available for now is $46,000.
If Miguel cannot bring in $45,500, it implies that the other two partners will share the loss in their income-sharing ratio before distributing the remaining cash.
<h3>Data and Calculations:</h3>
Partners = Everett, Miguel, and Ramona
Income-sharing ratio = 1:2:3
Capital account balances:
Everett, $53,600 Cr.
Miguel, $45,500 Dr.
Ramona, $37,900 Cr.
Total = $46,000 CR
Thus, the amount of cash available for distribution to the partners is <u>$46,000</u>.
Learn more about partnership liquidation at brainly.com/question/17149203
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