Adams, Peters, and Blake share profits and losses for their APB Partnership in a ratio of 2:3:5. When they decide to liquidate, the balance sheet is as follows: Assets Liabilities and Equities Cash $40,000 Liabilities $50,000 Adams, Loan 10,000 Adams, Capital 55,000 Other Assets 200,000 Peters, Capital 75,000 Blake, Capital 70,000 Total Assets $250,000 Total Liabilities and Equities $250,000 Liquidation expenses are expected to be negligible. No interest accrues on loans with partners after termination of the business. Required: Prepare a cash distribution plan for the APB Partnership.