A partnership will be liquidating. The following information is provided, showing the 6:2:2 sharing ratio and capital balances. $40,000 cash is available for distribution. Create the schedules to calculate how this cash, and any further available cash, should be allocated based on the safe payment process.

Calculate Safe Payments	0.6	0.2	0.2
Total	A	B	C
Capital Balance	100,000	60,000	20,000	20,000