Adams, Peters, and Blake share profits and losses for their APB Partnership in a ratio of 2:3:5. When they decide to liquidate, the balance sheet is as follows: Assets Liabilities and Equities Cash $ 44,000 Liabilities $ 48,000 Adams, Loan 10,800 Adams, Capital 59,400 Other Assets 208,000 Peters, Capital 81,000 Blake, Capital 74,400 Total Assets $ 262,800 Total Liabilities & Equities $ 262,800 Liquidation expenses are expected to be negligible. No interest accrues on loans with partners after termination of the business. Required: Prepare a cash distribution plan for the APB Partnership. Please follow the practical guidelines when completing this worksheet.