After all partnership assets are converted to cash and all liabilities have been paid, the remaining cash

Question:

After all assets are converted to cash and all liabilities have been paid, the remaining cash should equal the sum of the balances of the partners’ capital accounts. Why?

Partnership
A legal form of business operation between two or more individuals who share management and profits. A Written agreement between two or more individuals who join as partners to form and carry on a for-profit business. Among other things, it states...