Unger, Wolf and Zen partnership have agreed to liquidate their partnership. The 3 partners have the following capital balances and profit and loss percentages:

Wolf:$120,000 (30%)

Zen:$180,000 (50%)

Unger$100,000 (20%)

Although there are still assets to sell, there is $40,000 of cash that can be immediately distributed, as the partnership has no remaining liabilities. Which partner(s) can receive that money now and how much will each receive. (hint: must make a "predistribution plan" to see who gets paid first as cash becomes available).