A, B, C and D are partners who share profits and losses 30%, 20%, 35% and 15%, respectively. The partnership will be liquidated gradually over several months beginning January 1, 2018. The partnership trial balance as of December 31, 2017 is as follows: Debits Credits P 3,000 Cash Accounts receivable Inventory Loan to B Furniture Equipment Goodwill Accounts payable Note payable Loan from C A, capital (30%) B, capital (20%) C, capital (35%) D, capital (15%) 10,000 25,000 4,000 15,000 18,000 10,000 P12,000 30,000 6,000 12,000 9,000 12,000 4,000 Requirement:Prepare a cash distribution plan for January 1, 2018, showing how cash installments will be distributed among the partners as it becomes available.