Ahmad ,Khaled and Ali are three partners they decide to liquidate the partnerships on 31/12/2018 the Balance sheet on the same date as follows Assets Amount Liabilities & owner's Amount equity Cash 40,000 Accounts payable 55,000 Accounts 20,000 Ahmad Capital (40%) 15,000 Receivable Inventory 45,000 Khaled Capital (30%) 20,000 Equipment 30,000 Ali capital (30%) 45,000 Total 135,000 Total 135,000 During the month of January 2019 1) $17,000 were collected from accounts receivable The equipment of book value 15,000 sold for cash $10,000 3) Liquidation expense $1,000 was paid. Instructions: 1) Prepare liquidation statements for the month of January 2019 2) 2) Prepare the safe payment schedules for the month of January 2019