After the accounts are dosed in April 10, prior to lizuidating the partnership, the casital accounts of Zach Fairchild, Austin Lowes, and Amber Howard are \$27, 600, $5, 100, ard s20, c00, revaectiveth Cash and noncash assets total $6,800 and $53,700, respectivety, Ambunts owed to credtors total $7,200. The parthers ahare incame and loases in the ratio of 1:1:2. Betheer Agoll to and A9ri) 30 , the nencash assets are sold fer $28,500, the partner with the capital deficiency pays the deficiency to the partnership, and the liabilities are pald Required: and (d) the distribution of cash. Enter any subtractions (bolance defidenties, payments, cach distrbutions, divisitens of loss, sole of assets) as negative numbers using a ininus sign, af chere is no amount or an amcunt is zatro entwer 0, 2. Assume that the partner with the capital deficiency dedares bankruptcy and is unable to pay the daficiency. a. Journalize the entry to allocate the partner's deficiency, if an amount box does not require an entry, leave it blank. 2. Assume that the partner with the capital deficlency declares bankruptcy and is unable to pay the deficiency. a. Journalize the entry to allocate the partner's deficiency. If an amount box does not require an entry, leave it blank. b. Journalize the entry to distribute the remaining cash. If an amount box does not require an entry, leave it blank