Case 2 A B C Total

Unadjusted 150,000 250,000 - 400,000

Good Will 32,000 48,000 80,000
182,000 298,000 - 480,000
Cash - - 120,000 120,000
182,000 298,000 120,000 600,000

Case 3 A B C Total

- - - -

- - - -
LIQUIDATION BY INSTALLMENT
SAFE PAYMENT SCHEDULE