1. Cool, Hand, and Luke were partners who shared profits and losses on a 3:2:5 basis, respectively. They were beginning to liquidate their business. At the start of the process, capital balances were as follows: Cool, Capital Hand, Capital Luke, Capital 60,000 100,000 200,000 1. Prepare a predistribution plan (15 points) 2. How would $90,000 be distributed? [3 points)