Ruff, Tuff, and Duff are partners sharing profits and losses 30/30/40. They have the following balance sheet:

Cash $200,000

Payables to Creditors $250,000

Receivable from Ruff 50,000

Payable to Tuff 70,000

Property & Equipment 500,000

Ruff, Capital 180,000

Tuff, Capital 100,000

Duff, Capital 150,000

Prepare a Pre-Distribution of Cash Schedule assuming they must hold back $25,000 for liquidation expenses.