The balance sheet of the Maude, Ned, and Oscar partnership on November 1, 2018 (before commencement of partnership liquidation) was as follows:

Cash $ 70,000 Accounts payable $ 42,000

Inventory 60,000 Notes payable 68,000

Loan to Maude 10,000 Maude, capital(20%) 30,000

Loan to Oscar 18,000 Ned, capital(20%) 32,000

Plant assets-net 80,000 Oscar, capital(60%) 66,000

Total assets $ 238,000Total liabilities & equity $ 238,000

Liquidation events in November were as follows:

- All the inventory was sold for $10,000 above book value;

- All plant assets were sold for $34,000.

Required:

statement of partnership liquidation and a safe payment schedule for the period ending November 31, 2018.