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	$40,000	Liabilities	$50,000
Adams, Loan	$10,000	Adams, Capital	$55,000
Other Assets	$200,000	Peters, Capital	$75,000
		Blake, Capital	$70,000
Total Assets	$250,000	Total Liabilities & Equities	$250,00

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.