Finch, Plover, and Oriole are partners sharing profits and losses $50/20/30$ respectively.

Their balance sheet is below:

Cash $$180,000$ Payables to Creditors $$240,000$

Receivable from Finch $40,000$ Payable to Plover $50,000$

Property & Equipment $500,000$ Finch, Capital $100,000$

Plover, Capital $180,000$

$\_\_\_\_\_\_\_$ Oriole, Capital $150,000$

$$720,000$ $$720,000$

Prepare a Cash$-$Predistribution Schedule, assuming $$30,000$ of liquidation expenses.