2. Assume that the partner with the capital deficiency declares bankruptcy and is unable to pay the deficiency. a. Journalize the entry to allocate the partner's deficiency. If an amount box does not require an entry, leave it blank. Account Zach Fairchild, Capital Amber Howard, Capital Austin Lowes, Capital Debit Credit b. Journalize the entry to distribute the remaining cash. If an amount box does not require an entry, leave it blank. Account Zach Fairchild, Capital Amber Howard, Capital Austin Lowes, Capital Debit Credit