On November 15 of the current year, the account balances in Bluesky Partnership were Cash $11,000; Land $20,000; D. Black, Capital $15,000; V. Green, Capital $12,000; and B. Brown, Capital $4,000. The three partners share profit and losses equally. The land is sold for $14,000 cash. Prepare journal entries to 

(a) Record the sale of the land, 

(b) Distribute any resulting gain or loss to the capital accounts.

(c) Record the final distribution of cash to the partners.