Alf, Bill, Cam, and Dot are partners who share profits and losses 30%, 20%, 35%, and 15%, respectively. The partnership will be liquidated gradually over several months beginning January 1, 2014. The partnership trial balance at December 31, 2013 is as follows:

	Debits	Credits
Cash	$6,000
Accounts receivable	20,000
Inventory	50,000
Loan to Bill	8,000
Furniture	30,000
Equipment	36,000
Goodwill	20,000
Accounts payable		$23,500
Note payable		60,000
Loan from Cam		12,400
Alf, capital (30%)		24,000
Bill, capital (20%)		18,000
Cam, capital (35%)		24,000
Dot, capital (15%)		8,100
Totals	$170,000	$170,000

Required:

Prepare a cash distribution plan for January 1, 2014, showing how cash installments will be distributed among the partners as it becomes available. Prepare vulnerability rankings for the partners and a schedule of assumed loss absorption.