SM, JYP, and YG share P/L ration of 5:3:2. The following balances are obtained prior to partnership liquidation: Capital balances Loan balances SM 60,000 22,500 JYP 45,000 15,000 January - 7,500 February 20,000 March - 45,000 April (final distribution) - 15,000 Assets are sold and cash is distributed to the partners in monthly installments during liquidation as follows: YG 20,000 6,500 REQUIRED: Prepare a cash distribution program for the entire course of liquidation.