D, E, and F are partners in a CPA firm sharing profits and losses in a ratio of 2:2:3, respectively. Immediately prior to liquidation, the following balance sheet was prepared: Assets Cash 100,000 Noncash 580,000 Liabilities and Equity Liabilities 280,000 D Capital 160,000 E Capital 160,000 F Capital 80,000 Total 680,000 Total 680,000 Required: Assuming the noncash assets are sold for $300,000, determine the amount of cash to be distributed to each partner. Complete the worksheet and clearly indicate the amount of cash to be distributed to each partner (show all working). No cash is available from any of the three partners. (20 points)