The Drysdale, Koufax, and Marichal partnership has the following balance sheet immediately prior to liquidation:

Cash $ 47,000 Liabilities $ 44,000 Noncash assets 259,000 Drysdale, loan 32,500 Drysdale, capital (50%) 86,500 Koufax, capital (30%) 76,500 Marichal, capital (20%) 66,500

Liquidation expenses are estimated to be $26,000. Prepare a predistribution schedule to guide the distribution of cash. Assume that assets costing $85,000 are sold for $65,500. How is the available cash to be divided?