Marion and Nigel are in partnership, sharing profits and losses in the ratio 4:1, respectively. They sell the partnership assets to Opus Ltd for $210,000.

The purchase consideration is made up of $30,000 cash and 60,000 ordinary shares of $1 each. Shares in Opus Ltd are to be shared according to the profit-sharing ratio.

Prior to the sale of the partnership, the net assets were $100,000. The balances on the capital accounts were $60,000 (Marion) and $40,000 (Nigel). 

Prepare ledger entries to close the partnership books of account.