4. (25 pts) Finch, Plover, and Oriole are partners sharing profits and losses 40/30/30 respectively. Their balance sheet is below: \begin{tabular}{|l|r|l|r|} \hline Cash & $180,000 & Payables to Creditors & $240,000 \\ \hline Receivable from Finch & 40,000 & Payable to Plover & 50,000 \\ \hline Property \& Equipment & 500,000 & Finch, Capital & 100,000 \\ \hline & & Plover, Capital & 180,000 \\ \hline & & Oriole, Capital & 150,000 \\ \hline & $720,000 & & $720,000 \\ \hline \end{tabular} Prepare a Cash-Predistribution Schedule, assuming $30,000 of liquidation expenses