Sunland Company at December 31 has cash $23,000, noncash assets $104,000, liabilities $52.300, and the following capital balances; Floyd $47,000 and DeWitt $27,700. The firm is liquidated, and $113,000 in cash is received for the noncash assets. Floyd and DeWitt income ratios are 70% and 30%, 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 eg. (15,000))