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Sarasota Company at December 31 has cash $40,000, noncash assets $208,000, liabilities $106,000, and the following capital balances: Hoffman $101,000 and Mena $41,000. The firm is liquidated, and $232,000 in cash is received for the noncash assets. Holfman and Mena income ratios are 60% and 40%, respectively. (If an amount reduces the account balance then enter with a negative sign preceding the number e.g. 15,000 or parentheses e.g. (15,000).) Prepare a schedule of cash payments. Sarasota Company at December 31 has cash $40,000, noncash assets $208,000, liabilities $106,000, and the following capital balances: Hoffman $101,000 and Mena $41,000. The firm is liquidated, and $232,000 in cash is received for the noncash assets. Hoffman and Mena income ratios are 60% and 40%, respectively. (If an amount reduces the account balance then enter with a negative sign preceding the number e.g. 15,000 or parentheses e.g. (15,000).)