On January 1, the partners, H,J and K, (who share profits and losses in the ratio of 3:52, respectively) decide to liquidate their partnership. The trial balance at that date is presented below: The partners plan a program of piecemeal conversion of the business' assets to minimize losses on sales. All available cash, less an amount retained to provide for future expenses, is to be distributed to the partners at the end of each month. A summary of the liquidation transactions follows: January Collected 74,000 of the accounts receivable, with the remainder considered Uncollectible. Sold the machinery for 130,000 cash. Paid all accounts payable at their recorded amounts, 50,000. Retained 9,000 cash in the business at the end of January to cover any future expenses. The remainder is distributed to partners. February Sold all inventory for 100,000 cash. Paid 7,000 in final liquidation expenses. Distributed all remaining cash to the partners. Required: Prepare a schedule to compute safe installment payments to the partners at the end of January and February