Daynen Company at December 31 has cash $19,500, noncash assets $108,000, liabilities $62,500, and the following capital balances: Day $43,000 and Nen $22,000. The firm is liquidated, and $132,000 in cash is received for the noncash assets. Day and Nen income ratios are 60% and 40%, respectively. Prepare a cash distribution schedule.