3. (25 pts) Flow, Slow, and Crow are partners sharing profits and losses 40/30/30 respectively. The business is doing poorly, and they decide to go out of business. Their balance sheet is below: Cash Receivable from Flow Property & Equipment $200,000 100,000 550,000 Payables to Creditors $320,000 Payable to Slow 20,000 Flow, Capital 200,000 Slow, Capital 120,000 Crow, Capital 190,000 $850,000 $850,000 Property & Equipment of $350,000 was sold for $300,000. They estimate that liquidation expenses will be $35,000. Prepare a safe payment schedule after the assets are sold