ACC 330 partnership LLP has the following balance sheet at December 31, 2018. Blair and Smith share profits 3:2, respectively. Cash Land $19,000 Accounts Payable $60,000 120,000 Blair, Capital 45,000 Total Assets $139,000 Smith, Capital 34,000 Total Liabilities and Partners' Equity $139,000 The partnership liquidates and sells its land for $100,000. All liabilities are liquidated at book value. REQUIRED: Prepare the journal entries to liquidate the partnership on December 31, 2018