Q4 The Freema Company at December 31 has cash $20,000, noncash assets $100,000, liabilities $55,000, and the following capital balances: Dalek $45,000 and Briggs $20,000. The firm is liquidated, and $110,000 in cash is received for the noncash assets. Dalek and Briggs income ratios are 60% and 40%, respectively. Instructions Prepare a schedule of cash payments