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 $55,000 Liabilities $46,500
Adams, Loan 13,000 Adams, Capital 71,500
Other Assets 230,000 Peters, Capital 97,500
Blake, Capital 82,500
Total Assets $298,000 Total Liabilities & Equities $298,000

Liquidation expenses are expected to be negligible. No interest accrues on loans with partners after the termination of the business.

Prepare a cash distribution plan for the APB Partnership.