2. (20 pts) Ham, Clam, and Ram are partners sharing profits and losses 40/20/40 respectively. Their balance sheet is below. Cash Receivable from Clam Receivable from Ram Property & Equipment Goodwill $200,000 50,000 20,000 480,000 100,000 $850,000 Payables to Creditors Loan to Ham, Ham, Capital Clam, Capital Ram, Capital $300,000 10,000 240,000 250,000 50,000 $850,000 The business is doing poorly, and they decided to liquidate. As such, the goodwill is non-existent. The goodwill was recorded when Clam entered the business and was put entirely into Clam's capital. The non-cash assets were sold for $200,000, and there are $20,000 of liquidation expenses. All partners are personally insolvent. Prepare a liqudation schedule showing any cash available to the partners