A Basel and Ziad are sharing income and loss in a 4:32 radio respectively and decided to liquidate their partnership. Prior to the final distribution of cash to the partners, As has a capital balance of $20,000) Ba has a capital balance of $48,000, and Ziad has a capital balance of $72,000 Also, cash balance is $100,000. All is NOT able to pay the amount he owes the partnership. Which of the following two journal entries are right to record this liquidation case? OA Basel Capital Ziad Capital 12,000 8,000 All Capital 20,000 Basel capital 36,000 Ziad capital 64,000 Cash 100,000 Os Basel Capital 12,000 Zad Capital 8,000 All Capital 20,000 Basel capital 64,000 ad capital Cash 36,000 100,000 OC Basel Capital 8,000 Ziad Capital 12.000 All Capital 20,000 Basel capital 36,000 Ziad capital 64,000 Cash 100,000 00 Basel Capital 10,000 Zad Capital 15,000 All Capital 20,000 Basel capital 38,000 Zad capital Cash 62.000 100,000