After discontinuing the ordinary business operations and closing the accounts, the ledger of the partnership of Kristin, Wilmer & Pauline indicates the following balances: P&L ratios $ $ Cash Non-cash assets Liabilities Capital - Kristin Capital - Wilmer Capital - Pauline $ $ S $ 69,000 249,000 35,000 80,000 12,000 191,000 2 3 5 Assumptions: the partners sell the non-cash assets for $ 90,000 and Wilmer was last seen boarding a plane for Switzerland with ski instructors Hilda & Heidi-never to be seen or heard from again. Instructions: {a) Prepare a tabular summary of the various steps in liquidation of the partnership. {b} Prepare the journal entries relative to the steps in liquidation