11. The Butler and Cooper partnership has decided to liquidate. After selling its non-cash assets and paying off its liabilities, the partnership has cash of $80,000. Butler and Cooper's capital accounts are $32,000 and $48,000, respectively. Butler and Cooper share profits 1:5. Journalize the final distribution of cash to the partners. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Accounts and Explanation Date Debit Credit