Partners Arenas, Dulay and Ravelo divide profits and losses in the ratio of 5:3;2. The decide to stop operations as of July 1, 2020 when their accounts with the partnership are as follows: Arenas Dulay Ravelo Capital Loans to Partners Loans from Partners P20,000 7,000 P15,000 P25,000 2,500 10,000 Inasmuch as the partnership assets have not yet been converted into cash, the partners are in the process of determining how cash should be distributed as it becomes available. Based on the given account balances of the partners, prepare a cash priority program.