Bob and Bruce are about to liquidate their partnership. They each have $20,000 capital balances, and they share income and losses in a 3:1 ratio, respectively. In addition, the partnership has $25,000 in cash, $45,000 in noncash assets, and $30,000 in accounts payable. Assuming that the noncash assets are sold for $17,000 and that both partners are personally solvent, prepare all the liquidation entries in the journal provided.