A B and C are partners and sharing income and loss in a 32.1 ratio respectively. They decided to be the partners Bidorbundet partners. A has a capital balance of $ (30,000), B has a capital balance of 572,000 and has a capital balance of $4800 Candance Spoleon.. 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