$($b$)$

Prepars the entry to record $(1)$ the athorption of Pena's capital deficieroy by the other partners and $|2)$ the distribution of cash to the partrers with credit balances. $($Credt occome bities are Gutamatioally indented when amount is entered. Do not indert manciaiby$),$

No$,$ Account Titles and Explanation

Dobat

Credat

$(1)$

$$

$$

$$

$$

$$

$$

$$

$(2)$

$$

$$

$$

$$

$$