After the accounts are closed on July 3, 2012, prior to liquidating the partnership, the capital accounts of Rebecca Adams. Austin Cooper, and Ricardo Ruiz are $22, 400, $5, 300, and $31, 900, respectively. Cash and noncash assets total $8.800 and $68, 800, respectively. Amounts owed to creditors total $18,000. The partners share income and losses in the ratio of 2:1:1. Between July 3 and July 29, the noncash assets are sold for $33, 200, the partner with the capital deficiency pays his deficiency to the partnership, and the liabilities are paid. Prepare a statement of partnership liquidation. Indicating the sale of assets and division of loss, the payment of liabilities, the receipt of the deficiency (from the appropriate partner), and the distribution of cash