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 Capital
Cash	$	50,000		Liabilities	$	45,000
Adams, Loan		12,000		Adams, Capital		66,000
Other Assets		220,000		Peters, Capital		90,000
				Blake, Capital		81,000
Total Assets	$	282,000		Total Liabilities & Equities	$	282,000

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.