Account Title	Debit	Credit
Distribution of share in net loss:
Mega, Capital	19,000
Nega, Capital	11,400
Pipa, Capital	7,600
Income Summary [Cash]		38,000
Realization of assets:
Cash	145,000
Mega, Capital	257,500
Nega, Capital	154,500
Pipa, Capital	103,000
Non-Cash Assets		660,000
Payment of liabilities:
Liabilities	145,000
Cash		145,000
Absorption of deficiency
Mega, Capital	71,500
Nega, Capital		65,900
Pipa, Capital		5,600
Distribution of final cash:
Mega, Capital	2,000
Cash		2,000

Please create a statement of liquidation for this.