Agarwal, Bergeron, and Cishek have been in partnership for a number of years. The partners allocate all profits and losses on a 4:2:2 basis, respectively. Recently, each partner has become personally insolvent and, thus, the partners have decided to liquidate the business in hopes of remedying their personal financial problems. As of September 1, the partnership's balance sheet is as follows: Cash Accounts receivable $ 29,000 120,000 Liabilities Agarwal, capital $ 108,000 62,000 Inventory 110,000 Bergeron, capital 93,000 Land, building, and equipment (net) 68,000 Cishek, capital 64,000 Total assets $ 327,000 Total liabilities and capital $ 327,000 Required: Prepare journal entries for the following transactions: Note: Do not round intermediate calculations. If no entry is required for a transaction/event, select "No journal entry required" in the first account field. a. Sold all inventory for $74,000 cash. b. Paid $12,900 in liquidation expenses. c. Paid $58,000 of the partnership's liabilities. d. Collected $69,000 of the accounts receivable. e. Distributed safe payments of cash; the partners anticipate no further liquidation expenses. f. Sold remaining accounts receivable for 20 percent of face value. g. Sold land, building, and equipment for $35,000. h. Paid all remaining liabilities of the partnership. i. Distributed cash held by the business to the partners.