Assume the Cash Account and the Partners Capital accounts after recognition of any_gain/loss on the sale of the Non-Cash Assets are as follows: P \& L Ratio (3) (1) (1) Required: Record the Journal Entries for each of the following independent items: a) Partner C contributes cash to the the partnership to make up for his capital deficiency. b) Partner A \& B on a pro-rata basis, absorb Partner C's deficiency c) The Partnership pays Partners A \& B on their remaining capital balances after absorbing C's negataive capital balance