On December 31, 2020, the partners of A, B & C LLP, who shared net income and losses in the ratio of 5 : 3 : 2, respectively, decided to liquidate the partnership. The partnership trial balance on that date was as follows: A, B & C LLP Trial Balance, December 31, 2020 Debit Credit Cash $ 18,000 Loan receivable from A 30,000 Trade accounts receivable (net) 66,000 Inventories 52,000 Machinery and equipment (net) 189,000 Trade accounts payable $ 53,000 Loan payable to B 20,000 A, capital 118,000 B, capital 90,000 C, capital 74,000 Totals $355,000 $355,000 The partners planned a lengthy time period for realization of noncash assets in order to minimize liquidation losses. All available cash, less an amount retained to provide for future liquidation costs, was to be distributed to the partners at the end of each month. Prepare a cash distribution program for A, B & C LLP on December 31, 2020, showing how cash should be distributed to creditors and to partners as it becomes available during liquidation. Round amounts to the nearest dollar.