H, S, and W have operated a local business as a partnership for several years. All profits and losses have been allocated in a 3:2:1 ratio, respectively. Recently, W has undergone personal financial problems, and is insolvent. To satisfy Ws' creditors, the partnership has decided to liquidate. Current capital balances are H $96,000, S $45,000, W $16,000. There are no liabilities, but anticipated liquidation expense of $10,000. How would the first $89,000 of available cash be distributed to Q1 H, Q2 S, and Q3 W? Prepare a pre-distribution plan to aid in your calculations.