Crane Company at December 31 has cash $21,500, noncash assets $105,000, liabilities $55,200, and the following capital balances: Floyd $46,500 and DeWitt $24,800. The firm is liquidated, and $111,000 in cash is received for the noncash assets. Floyd and DeWitt income ratios are 60% and 40%, respectively. Prepare a schedule of cash payments. (If an amount reduces the account balance then enter with a negative sign preceding the number e.g. 15,000 or parenthesis e.g. (15,000).)