The ABC Partnership decided to terminate its affairs as of December 31, 2018. The following information is taken from the balance sheet that was prepared as of the date of termination: Cash $ 100,000 Receivables (net) 240,000 Inventories 180,000 Fixed Assets (net) 580,000 Total Assets $ 1, 100,000 Liabilities $ 80,000 A, Capital (30%) 580,000 B, Capital (20%) 360,000 C, Capital (50%) 80,000 Total Liabilities Capital $1, 100,000 Partners A, B, and C share profits and losses 30:20:50, respectively. Assume that half the noncash assets were sold for $550,000 and that half the liabilities were paid at the first stage of liquidation. Prepare a safe payment schedule showing cash distribution at this point