(a) A supervisor shall not distribute earnings of the gaming establishment to the former licensed owners thereof, until deduction is made for:

1. (1) The costs of the supervisorship, including compensation and expenses incurred by the supervisor and those engaged by the supervisor to aid in the supervisor’s duties, then due and owing;
2. (2) Amounts deemed necessary by the supervisor for continuing the operation of the establishment, including, but not limited to, bankroll, salaries, and foreseeable operating expenses;
3. (3) Amounts deemed necessary by the supervisor to preserve the assets of the gaming establishment; and
4. (4) A reserve fund sufficient, in the determination of the supervisor, to facilitate continued operation in light of pending civil litigation, disputed claims, contractual obligations, taxes, fees, and any other contingency known to the supervisor which may require payment by the establishment.