22. Priya and Shreya have always shared profit and losses in a 3a ratio. They recently decide to liquidate their partnership. A summary of account balances prior to liquidation is: Cash Equipment (net) Accounts Payable Priya's Capital Shreya's Capital 50,400 244,800 110,400 91,200 314,400 Account balances as on Dec 31, 2020 Prepare the entries to record liquidation under each of unrelated assumptions: a. Equipment is sold for 720,000 20 b. Equipment is sold for 140,000