The Pen, Evan, and Torves Partnership has asked you to assist In winding-up its business affalrs. You complle the following Information: 1. The partnership's trlal balance on June \\( 30,20 \\times 1 \\), is 2. The partners share profits and losses as follows: Pen, 50 percent; Evan, 30 percent; and Torves, 20 percent. 3. The partners are considering an offer of \\( \\$ 100,000 \\) for the firm's accounts recelvable, Inventory, and plant and equipment as of June 30. The \\( \\$ 100,000 \\) will be pald to creditors and the partners in Installments, the number and amounts of which are to be negotlated. Requlred: Prepare a cash distribution plan as of June 30,20X1, showing how much cash each partner will recelve if the partners accept the offer to sell the assets