A, B and C are partners and sharing income and loss in a 3:2:1 ratio respectively. They decided to liquidate the partnership. Before the final distribution of the remaining cash to the partners, A has a balance of $ (90,000), B has a capital balance of $216,000 and C has a capital balance of $144,000. Cash balance is $270,000. A.paid the amount he owes the partnership. Required: Prepare journal entries to record the above liquidation process. YOUR ANSWER SHOULD BE IN THE FOLLOWING FORM; DO NOT USE "," BETWEEN NUMBERS: Dr. Cash 100000 Cr. Land 100000