The Pen, Evan, and Torves Partnership has asked you to assist in winding-up its business affairs. You compile the following information: 1. The partnership's trial balance on June 30,201, 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 $102,000 for the firm's accounts receivable, inventory, and plant and equipment as of June 30 . The $102,000 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 June 30,20X1, showing how much cash each partner will receive if the partners accept the offer to sell the assets. 3U. I he $10