5. Sara, Noora, and Ali are dissolving their partnership. Their partnership agreement allocates equal share for to each partners for all income and losses. The current period's ending capital account balance are Sara; $45,000, Noora; $37,000, and Ali; ($5,000). After all assets are sold and liabilities are paid, there is $77,000 in cash to be distributed. Ali is unable to pay the deficiency. The journal entry to record the final distribution of cash should be: 25,667 A. Sara Capital 25,667 Noora Capital 25,677 Ali Capital 77,000 Cash B. Sara Capital 45,000 37,000 Noora Capital Ali Capital 5,000 Cash 77,000 C. Sara Capital 42,500 Noora Capital Cash 34,500 77,000 D. Cash 77,000 Ali Capital EC Sara Capital Noora Capital 5,000 45,000 37,000 N MICS