Cullumber Company at December 31 has cash $20,100, noncash assets $101,000, liabilities $52,900, and the following capital balances: Floyd $47,900 and Dewitt $20,300. The firm is liquated, and $115000 in cash is received for the noncash assets. Floyd and Dewitt income ratios are 70% and 30%, respectively

Prepare a schedule of cash payments