9. Unger, Wolf and Zen partnership have agreed to liquidate their partnership. The 3 partners have the following capital balances and profit and loss percentages: Wolf: $120,000 (30%) Zen: $180,000 (50%) Unger $100,000 (20%) Although there are still assets to sell, there is $40,000 of cash that can be immediately distributed, as the partnership has no remaining liabilities. Which partner(s) can receive that money now and how much will each receive. (hint: prepare a "predistribution plan" to see who gets paid first as cash becomes available)