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: Liquidation expenses are expected to be negligible. No interest accrues on loans with partners after termination of the business. During the llquidation process for the APB Partnership, the following events occurred: 1. During the first month of liquidation, noncash assets with a book value of $93,400 were sold for $86,000, and $40,000 of the llobilities were paid. 2. During the second month, the remaining noncash assets were sold for $78,000. The loan recelvable from Adams was collected, an the rest of the creditors were paid. 3. Cash is distributed to partners at the end of each month. Required: Prepare a statement of partnership realization and liquidation with a schedule of safe payments to partners for the liquidation period. Please follow the practical guidelines when completing this worksheet