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The Best Company at December 31 has cash $20,000, noncash assets $100,000, liabilities $55,000, and the following capital balances: Rodriguez $45,000 and Escobedo $20,000. The firm is liquidated, and $110,000 in cash is received for the noncash assets. Rodriguez and Escobedo income ratios are 60% and 40%, respectively. Instructions Complete the cash distribution schedule. (If amount is a decrease, use either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). If answer is zero, please enter 0. Do not leave any fields blank.)