After liquidating noncash assets and paying creditors, account balances in the Main Co. are Cash $32,000, Art, Capital (Cr.) $13,000. Bob, Capital (Cr.) $8,000 and Cam, Capital ( Cr.) $11,000. The partners share income equally. Journalize the final distribution of cash to the partners. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)