2 points Ali, Basel and Ziad are sharing income and loss in a 4.3.2 ratio respectively and decided to liquidate their partnership. Prior to the final distribution of cash to the partners, Ali has a capital balance of $(30,000), Basel has a capital balance of $72,000, and Ziad has a capital balance of $108,000 Also, cash balance is $150,000 All is NOT able to pay the amount he owes the partnership. Which of the following two journal entries are right to record this liquidation case