In Robertson v. Robertson, 167 N.C. App. 567, 605 S.E.2d 667 (2004), the Court found that the trial court did not make sufficient findings as to the defendant's ability to pay a $ 52,100.07 distributive award. Id. at 571, 605 S.E.2d at 669. In that case, the trial court made a specific finding that the defendant could liquidate assets to pay a distributive award, but did not account for any financial ramifications to the defendant in formulating the award. Id. at 571, 605 S.E.2d at 669-70. There, the defendant only had $ 5,929.38 in two checking accounts, and he was being required to pay the full award in ninety days. Id. at 569-71, 605 S.E.2d at 669. The Court found the trial court erred in considering the defendant's income, which comprised his sole source of liquid assets, without taking into account his liabilities. Id. at 571, 605 S.E.2d at 670.