Please fill in the chart. The partnership of Bauer, Ohtani, and Souza has elected to cease all operations and liquidate its business property. A balance sheet drawn up at this time shows the following account balances:$-$

Cash $ $75,000$ Liabilities $ $40,000$

Noncash assets $309,000$ Bauer, capital $(60\%)189,000$

Ohtani, capital $(20\%)50,000$

Souza, capital $(20\%)105,000$

Total assets $ $384,000$ Total liabilities and capital $ $384,000$

Required:

Part A

Prepare a predistribution plan for this partnership.