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 recoived 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 es. 15,000 or parenthesis e. (15,000))