This is a variation of the previous question The ABC-Partnership decided to terminate its affairs as of December 31, 2018. The following information is taken from the balance sheet that was prepared as of the date of termination: Cash $ 100,000 Liabilities $ 80,000 Receivables (net) 240,000 A, Capital (30%) 580,000 Inventories 180,000 B, Capital (20%) 360,000 Fixed Assets (net) 580,000 C, Capital (50%) 80,000 Total Liabilities Total Assets $1.100.000 Capital $1,100.000..... Assume that:60% of the noncash-assets-were-sold-for-$450,000-and-that-40% of the liabilities were paid at the first stage of liquidation. All other assets and liabilities were settled at the second stage. Prepare a safe payment schedule assuming that all partners are insolvent. Show all-computations. (Do-the-1st stage-of-liquidation only).-Hint: In the safe payment schedule, allocate any partner's deficit to the other partner(s) capital