The NOR Partnership is being liquidated. A balance sheet prepared prior to liquidation is presented below:

Assets

Cash $240,000
Other Assets 300,000
Total Assets $540,000

Liabilities & Equities

Liabilities $ 160,000
Rice, Loan 60,000
Nutt, Capital 180,000
Ohm, Capital 60,000
Rice, Capital 80,000

Total Equities $540,000

Nutt, Ohm, and Rice share profits and losses in a 30:30:40 ratios. Assume $50,000 of other assets is sold for $20,000.

Required:
A. Prepare Safe Payment distribution schedules for the available cash.
B. Prepare an advance cash distribution plan for the partners.