The partners Carl, Sean, and Frank decide to liquidate on August 1, 2018. The partners share profit/losses using 25%, 45%, and 30% respectively. The B/S of the partners is as follows:

Cash	$60,000	A/P	$130,000
Loan Receivable, Carl	$40,000	Loan Payable, Sean	$60,000
Other Assets	$500,000	Carl, Capital	$140,000
Total Assets	$600,000	Sean, Capital	$160,000
		Frank, Capital	$110,000
		Total Liab & Capital	$600,000

The disposal of Other Assets with a carrying amount of $300,000 realized $250,000. Liquidation expenses are expected to total $40,000. Any partner with a negative capital balance is insolvent. Prepare a schedule of the safe cash payments that can be made to each partner.