The year-end balance sheet and residual profit and loss sharing percentages for the Luqman, Idris, and Nylah partnership at Decemeber 31, 2017, are as follows:

Cash	$30,000
Loan to Luqman	40,000
Accounts Receivable	100,000
Inventory	100,000
Plant Assets	280,000
Total Assets	$550,000

Accounts Payable	$200,000
Loan from Idris	50,000
Luqman, capital (25%)	70,000
Idris, capital (25%)	80,000
Nylah, capital (50%)	150,000
Total liabilities and equity	$550,000

The partners agree to liquidate the business and distribute cash when it becomes available.

Required: Prepare a cash distribution plan for the Luqman, Idris, and Nylah partnership.