The partners of Dorothy, Kris and Brenda LLP decided to liquidate on August 1, 2018. The partners share profit and losses using ratios of 20%, 45%, and 35%, respectively. The balance sheet of the partnership is as follows:

Cash	60,000	Accounts Payable	130,000
Loan receivable from Sarah	40,000	Loan payable to Kris	60,000
Other assets	500,000	Dorothy's Capital	140,000
		Kris's Capital	160,000
		Brenda's Capital	110,000
Total Assets	600,000	Total Liabilities and Capital	600,000

The disposal of other assets with a carrying amount of 150,000 realized 140,000. Liquidation expenses are expected to total 30,000. Assume that any partner with a negative capital balance is insolvent.

Instructions: prepare a proposed schedule of liquidation to indicate the cash distribution to be made to patterns at the end of the liquidation process.