82. 13 points After discontinuing the ordinary business operations and closing the accounts on May 7, the ledger of the partnership of Anna, Brian, and Cole indicated the following: $ 7,500 105,000 Cash Noncash Assets Liabilities Anna, Capital Brian, Capital Cole, Capital $ 27,500 45,000 15,000 25,000 $112,500 $112,500 The partners share net income and losses in the ratio of 3:2:1. Between May 7-30, the noncash assets were sold for $150,000, the liabilities were paid, and the remaining cash was distributed to the partners. (a) Prepare a statement of partnership liquidation