How should the following information be presented in the table below?:

Partners in the ABCD Partnership decided to dissolve their partnership.

On that date, the partners had the following pre-liquidation capital balances:

Partner A $28,000

Partner B 41,000

Partner C 18,000

Partner D 12,000

A, B, C, and D share residual profits and losses in a 4:3:2:1 ratio.

Liabilities at the date of dissolution total $100,000, and noncash assets equal $105,000.

During the first month of liquidation, assets having a book value of $55,000 were sold for $31,000.

During the second month, assets having a book value of $32,000, were sold for $28,000.

During the third month, the remaining unsold assets were determined to be worthless.

The partners receive the maximum allowable payment at the end of each month.