Capital and loan balances for partner Estela, Fajardo, Gomez who share profit 40%, 40%, and 20% respectively, are as follows just before liquidation. Estella, Loan Estela, Capital Fajardo, Loan P20,000 30,000 20,000 Pajardo, Capital Gomez, Loan Gomez, Capital P70,000 30,000 40,000 Instruction: Prepare a statement program to show how available cash would be distributed to the partners during the course of liquidation after the creditors are paid in full. State which partner would receive the first cash available and at what pint and to what degree of the remaining partners would participate in cash distribution.