The year-end balance sheet and residual profit and loss sharing percentages for the Luqman, Idris, and Nylah partnership on December 31, 2020, are as follows: Cash $ 30,000 Accounts payable $200,000 Loan to Luqman 40,000 Loan from Idris 50,000 Accounts Receivable 100,000 Luqman, capital (25%) 70,000 Inventory 100,000 Idris, capital (25%) 80,000 Plant Assets 280,000 Nylah, capital (50%) 150,000 Total assets $550,000 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 (Include Vulnerability rankings and a Schedule of Loss Absorption Potential)