After liquidating noncash assets and paying creditors, account balances in Mann Co$.$ are Cash $$33,000$; Zach, Capital $($Cr$.)$ $$13,000$; Put, Capital $($Cr$.)$ $$10,000$; and Nam, Capital $($Cr$.)$ $$10,000.$ The partners share income equally. Journalize the final distribution of cash to the partners