Aaron, Ben, and Carl are liquidating their business. They share income and losses in a 1:2:3 ratio, respectively, and currently have capital balances of $15,000, $13,000, and $12,000, respectively. In addition, the partnership has $5,000 in cash, $15,000 in accounts payable, and $50,000 in noncash assets. Aaron and Ben are personally solvent, but Carl is not. Assuming that the noncash assets are sold for $20,000, prepare all liquidation entries in the journal provided without explanation.