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	$ 54,000	Liabilities	$ 46,200
Adams, Loan	12,800	Adams, Capital	70,400
Other Assets	228,000	Peters, Capital	96,000
		Blake, Capital	82,200
Total Assets	$ 294,800	Total Liabilities and Equities	$ 294,800

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.