Please show two distinct parts to the chart- actual VS worst case scenario with a subtotal line in between.

The following condensed balance sheet is for the partnership of Hardwick, Saunders, and Ferris, who share profits and losses in the ratio of 4:323, respectively: Cash 5 90,000 Accounts payable 5 210,000 Other assets 820,000 Ferris, loan 40,000 Hardwick, loan 30,000 Hardwick, capital 300,000 Saunders, capital 200,000 Ferris, capital 190,000 Total assets 5 940,000 Total liabilities and capital 5 940,000 The partners decide to liquidate the partnership. Forty percent of the other assets are sold for $200,000. Prepare a proposed schedule of liquidation at this point in time. (Amounts to be deducted should be entered with a minus sign.)