3. The partners of the Blue Tooth Partnership agree to liquidate. After all liabilities of $100,000 are paid, the capital account balances are: Wong, $80,000; Winslow, $70,000; and Peters, ($4,000). Prepare the journal entries required to end the partnership in the following situations: a. Peters agrees to pay $4,000 in cash to settle his deficiency. 5 5 b. Peters is unable to pay his capital deficiency