Question five: (15 marks) The partnership of D, E, and F was dissolved on January 1, 2019. The statement of financial position at that date is shown below: Cash equipment Loan to F land $ 80,000 780,000 40,000 400,000 Liabilities Loan from E D, capital (50%) E, capital (30%) F, capital (20%) Total liab/equity $400,000 20,000 340,000 340,000 200.000 1,300,000 Total assets $630.0.0.0 In31 January the land was sold for 300,000, Required: If the expected liquidation expenses were 40,000, prepare: 1- Vulnerability ranking 2- Assumed losses absorption 3- Cash distribution plan 4- Cash distribution schedule 5- Statement of liquidation in 31/1/2019