The partnership of Rachel, Adams, and Nixon has the following trial balance on September 30, 20X9:

	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 September 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 a cash distribution plan as of September 30, 20X9, showing how much cash each partner will receive if the offer to sell the assets is accepted.