A local partnership is to be liquidated. Commissions and other liquidation expenses are expected to total $19,000. The businesss balance sheet prior to the commencement of liquidation is as follows: Cash $ 27,000 Liabilities $ 40,000 Noncash assets 254,000 Simpson, capital (20%) 18,000 Hart, capital (40%) 40,000 Bobb, capital (20%) 48,000 Reidl, capital (20%) 135,000 Total assets $281,000 Total liabilities and capital $281,000 Prepare a predistribution plan for this partnership