Preferences as to Assets The following are account balances of Reliable Autos, Inc. ($ in thousands): common stock and retained income, $300; accounts payable, $300; preferred stock (5,000 shares; $20 par and $24 liquidating value per share), $100; subordinated debentures, $300; and unsubordinated debentures, $200. Prepare a table showing the distribution of the cash proceeds on liquidation and dissolution of the corporation. Assume cash proceeds of ($ in thousands): $1,400, $1,000, $800, $600, $500, and $200, respectively.