After liquidating noncash assets and paying creditors, account balances in the Carla Vista Co. are Cash $17,800; A, Capital (Cr.) $7,800; B, Capital (Cr.) $5,400; and C, Capital (Cr.) $4,600. The partners share income equally. Journalize the final distribution of cash to the partners. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Account Titles and Explanation	Debit	Credit
select an account title A, CapitalA, DrawingsAccounts PayableAccounts ReceivableAccumulated Depreciation - EquipmentAllowance for Doubtful AccountsB, CapitalB, DrawingsC, CapitalC, DrawingsCashDepreciation ExpenseEquipmentGain on RealizationIncome SummaryInventoryLoss on RealizationNet (Loss) IncomeNotes PayableSalaries Expense	enter a debit amount	enter a credit amount
select an account title A, CapitalA, DrawingsAccounts PayableAccounts ReceivableAccumulated Depreciation - EquipmentAllowance for Doubtful AccountsB, CapitalB, DrawingsC, CapitalC, DrawingsCashDepreciation ExpenseEquipmentGain on RealizationIncome SummaryInventoryLoss on RealizationNet (Loss) IncomeNotes PayableSalaries Expense	enter a debit amount	enter a credit amount
select an account title A, CapitalA, DrawingsAccounts PayableAccounts ReceivableAccumulated Depreciation - EquipmentAllowance for Doubtful AccountsB, CapitalB, DrawingsC, CapitalC, DrawingsCashDepreciation ExpenseEquipmentGain on RealizationIncome SummaryInventoryLoss on RealizationNet (Loss) IncomeNotes PayableSalaries Expense	enter a debit amount	enter a credit amount
select an account title A, CapitalA, DrawingsAccounts PayableAccounts ReceivableAccumulated Depreciation - EquipmentAllowance for Doubtful AccountsB, CapitalB, DrawingsC, CapitalC, DrawingsCashDepreciation ExpenseEquipmentGain on RealizationIncome SummaryInventoryLoss on RealizationNet (Loss) IncomeNotes PayableSalaries Expense	enter a debit amount	enter a credit amount