Finch, Plover, and Oriole are partners sharing profits and losses 40/30/30 respectively.
Their balance sheet is below:
Cash			$200,000		Payables to Creditors			$240,000
Receivable from Finch			10,000		Payable to Plover			40,000
Property & Equipment			500,000		Finch, Capital			180,000
					Plover, Capital			100,000
			_______		Oriole, Capital			150,000
			$710,000					$710,000
Prepare a Cash-Predistribution Schedule, assuming $40,000 of liquidation expenses.