Liquidation schedule-safe payment schedule on the date the partners in the abcd partnership decided to dissolve their partnership, the partners had the following pre-liquidation capital account balances: し05 $28,000 partner c, capital.. 18,000 partner d, capital.. a, b, c and d share residual profits and losses in a 4: 3: 2: 1 ratio. accrued liabilities at the date of dis- solution total $10,000 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. prepare an installment liquidation schedule along with the necessary, supporting safe payment schedules