1, 2020, the partners of A, B & C LLP, who shared net income and o of 5 : 3:2, respectively, decided to liquidate the partnership. The balance on that date was as follows: A, B & C LLP Trial Balance, December 31, 2020 Debit Credit $ 18,000 from A 30,000 receivable (net) 66,000 52,000 equipment (net) 189,000 payable $ 53,000 20,000 118,000 90,000 74,000 $355,000 $355,000 nned a lengthy time period for realization of noncash assets in order lidation losses. All available cash, less an amount retained to provide ation costs, was to be distributed to the partners at the end of each B istribution program for A, B & C LLP on December 31, 2020, sh should be distributed to creditors and to partners as it becomes liquidation. Round amounts to the nearest dollar