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. Thepartnership 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 becomesavailable during liquidation. Round amounts to the nearest dollar.