A, B and Care partners decided to liquidate the partnership on December 31, 2019. All partners are personally insolvent. The firm's statement of financial position on this date is as follows: Assets Liabilities and Capital Cash 5,430 Accounts payable 12,892 Other assets 61,870 A, Loan 8,000 A, Capital(50%) 16,402 B, Capital (30%) 5,469 C Capital(20%) 24,537 Total assets 67,300 Total liabilities and capital 67,300 The following data relate to the realization of other assets: January February March Book value 24,700 33,170 4,000 Cash realized Cash withheld Liquidation expenses 20,120 3,000 2,750 21,000 800 1,600 3,700 200 Requirement: Prepare the statement of liquidation and determine payment to partner for each month