The Partnership of Rachel, Adams, and Nixon has the following trail balance on November 30, 2015

	Debit	Credit
Cash	20,000
Accounts Receivable (net)	30,000
Inventory	35,000
Plant and Equipment(net)	215,000
Accounts Payable		40,000
Rachel, Capital		120,000
Adams, Capital		90,000
Nixon, Capital		50,000
Total	300,000	300,000

The partners share profits and losses as follows: Rachel, 50 percent; Adams, 30 percent; and Nixon, 20 percent. The partners are considering an offer of $180,000 for the accounts receivable, inventory, and plant and equipment as of November 30. The $180,000 will be paid to creditors and the partners in installments, the number and amounts of which are to be negotiated.

Required:

Prepare Cash distribution Plan as of November 30, 2015, showing how much cash each partner will receive if the offer to sell the assets is accepted.