Barnes Company at December 31 has cash $40,000, noncash assets $200,000, liabilities $110,000, and the following capital balances: Carpenter $90,000 and Pendleton $40,000. The firm is liquidated, and $240,000 in cash is received for the noncash assets. Carpenter and Pendleton income ratios are 60% and 40%, respectively. Prepare a cash distribution schedule