Current Attempt in Progress Cullumber Company at December 31 has cash $21,600, noncash assets $101,000, liabilities $50,500, and the following capital balances: Floyd $44,200 and DeWitt $27,900. The firm is liquidated, and $115,000 in cash is received for the noncash assets. Floyd and DeWitt income ratios are 60% and 40%, respectively. Prepare a schedule of cash payments. (If an amount reduces the account balance then enter with a negative sign preceding the number es -15,000 or parenthesis e.g. (15,000).)