The partners of LR Company have decided their business. Noncash assets were sold for $125,000. The income rations of the partners Cisneros, Gentleman, and Forren are 3: 2: 3, respectively, Complete the following schedule of cash payments for LR Company.

Item Balance before liquidation Sale of noncash assets and allocation of gain New balances Pay liabilities New Balances Cash distribution to partners Final balances Cash $15,000 125000 Noncash Assets $90,000 90000 Liabilities $40,000 Cisneros Capital $20,000 Gunselman Capital $32,000 Forren Capital $13,000