Ali, Basel and Ziad are sharing income and loss in a 4:3:2 ratio respectively and decided to liquidate their partnership. Prior to the final distribution of cash to the partners, Ali has a capital balance of $(30,000), Basel has a capital balance of $72,000, and Ziad has a capital balance of $108,000. Also, cash balance is $150,000. Ali is NOT able to pay the amount he owes the partnership. Which of the following two journal entries are right to record this liquidation case? OA Basel Capital Ziad Capital 18,000 12,000 All Capital 30,000 Basel capital 96,000 Ziad capital 54,000 Cash 150,000 OB. Basel Capital 18,000 Ziad Capital 12,000 All Capital 30,000 Basel capital 54,000 Ziad capital 96,000 Cash 150,000 OC Basel Capital 15,000 Ziad Capital 15,000 All Capital 30,000 Basel capital 57,000 Ziad capital 93,000 Cash OD Basel Capital 150,000 12,000 Ziad Capital 18,000 All Capital 30,000 Basel capital 54,000 Ziad capital 96,000 Cash 150,000