Sunland Company at December 31 has cash $22,500, noncash assets $108,000, liabilities $53,600, and the following capital balances: Floyd $48,000 and DeWitt $28,900. The firm is liquidated, and $114,000 in cash is received for the noncash assets. Floyd and DeWitt income ratios are 60% and 40%, respectively. Prepare a schedule of cash payments. (If an amount reduces the account balance then enter with a negative sign preceding the number e.g. 15,000 or parenthesis e.g. (15,000).) Sunland Company at December 31 has cash $22,500, noncash assets $108,000, liabilities $53,600, and the following capital balances: Floyd $48,000 and DeWitt $28,900. The firm is liquidated, and $114,000 in cash is received for the noncash assets. Floyd and DeWitt income ratios are 60% and 40%, respectively. Prepare a schedule of cash payments. (If an amount reduces the account balance then enter with a negative sign preceding the number eg. 15,000 or parenthesis e.g. (15,000).)