After liquidating noncash assets and paying creditors, account balances in the Pharoah Co. are Cash $18,100; A, Capital (Cr.) $8,500; B, Capital (Cr.) $6,400; and C, Capital (Cr.) $3,200. 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 A, Capital A, Drawings Accounts Payable Accounts Receivable Accumulated Depreciation - Equipment Allowance for Doubtful Accounts B, Capital B, Drawings C, Capital C, Drawings Cash Depreciation Expense Equipment Gain on Realization Income Summary Inventory Loss on Realization Net (Loss) Income Notes Payable A, Capital A, Drawings Accounts Payable Accounts Receivable Accumulated Depreciation - Equipment Allowance for Doubtful Accounts B, Capital B, Drawings C, Capital C, Drawings Cash Depreciation Expense Equipment Gain on Realization Income Summary Inventory Loss on Realization Net (Loss) Income Notes Payable Salaries Expense