Partners Maness and Joiner have decided to liquidate their business. The ledger shows the following account balances: Maness and Joiner share profits and losses in an 8:2 ratio. During the first month of liquidation, half the inventory was sold for $40,000, and $10,000 of the accounts payable was pald. During the second month, the rest of the inventory was sold for $30,000, and the remaining accounts payable were pald. Cash was distributed at the end of each month, and the liquidation was completed at the end of the second month. Required: Pregare a statement of partnership realization and liquidation with a schedule of safe payments for the two-month liquidation period