23. The Drysdale, Koufax, and Marichal partnership has the following balance sheet immediately prior to liquidation: Cash $36,00 Liabilities $50,0 0 00 Noncash 204,00 10,00 Assets 0 Drysdale, Loan 0 Drysdale, Capital 70,00 (50%) O Koufax, Capital 60,00 (30%) O Marichal, Capital 50,00 (20%) 0 a. Liquidation expenses are estimated to be $15,000. Prepare a predistribution schedule to guide the distribution of cash. b. Assume that assets costing $74,000 are sold for $60,000. How is the available cash to be divided