4. (20 pts) Ruff, Tuff, and Duff are parners sharing profits and losses 30/30/40 respectively. Their balance sheet is below: Cash Receivable from Ruff Property & Equipment $200,000 10,000 500,000 Payables to Creditors Payable to Tuff Ruff, Capital Tuff, Capital Duff, Capital $240,000 40,000 180,000 100,000 150,000 $710,000 $710,000 Prepare a Cash-Predistribution Schedule, assuming $30,000 of liquidation expenses