On June 1, 2021, Bland Corporation prepared a statement of financial position just prior to going out of business. The totals for the three main components showed the following: Assets (no cash) Liabilities Shareholders equity Shortly thereafter, all of the assets were sold for cash. Required: 1. How would the statement of financial position appear immediately after the sale of the assets for cash for each of the following cases? (Enter any decreases to account balances with a minus sign.) Case A Case B Case C Case D $136,000 73,000 63,000 136,000 123,000 149,000 55,000 Balances Immediately after Sale Liabilities Cash Received for the Assets Assets $ Shareholders Equity 2. How should the cash be distributed in each separate case? (Hint: Creditors must be paid in full before owners receive any payment.)