The trial balance after the closing of partnerships A, B, and C on December 31, 1999 is as follows. Cash $7,000 $10,000 Accounts payable Notes Payable -net $5,000 $10,000 $2,000 Payable at B $3,000 Accounts ReceivableReceivab le from C Inventory $16,000 Capital A (50%) $14,000 Net Fixed Assets $16,000 Capital B (30%) $14,000 Trademark $2,000 $7,000 Capital C (20%) Total Credits Total Debits $53,000 $53,000 The partnership will be liquidated immediately, and cash available except for contingencies Rp10,000,000 is distributed at the end of the month before all assets are converted to cash. During January 2000 $7,000 was collected from accounts receivable, inventory with a book value of $4,000 was sold for 8,000 and the available cash was distributed. During February 2000, A received property, plant and equipment with a book value of $2,000 and a fair value of $1,000 as part of its equity settlement in the partnership. Also during February the remaining inventory was sold for $2,000, a $200 liquidation fee was paid, and a $800 liability was discovered. Cash distributed on February 28 During March 2000 fixed assets were sold for $9,000 and the remaining non-cash assets were written off, a final liquidation fee of $500 was paid, and cash was distributed. The dissolution of the partnership was completed on March 31, 2000. Prepare a joint liquidation report for the partnership A,B,C for the period January 1, 2000 to March 31, 2000