After the realization of all noncash assets and the payment of all liabilities, the balance sheet of the liquidating Karim, Salim & Fahim LLP on January 31, 2005, showed Cash, $15,000;Karim, Capital, ($9,000); Salim, Capital, $8,000; and Fahim, Capital, $16,000, with ( ) indicating a capital deficit. The partners share net income and losses equally.The journal entry for Karim, Salim & Fahim LLP on January 31, 2005, to show the payment of $15,000 cash in a safe manner to the partners includes: