Cash 66,000 Non-Cash Assets 55,000 Liabilities 49,000 Pacheco, Capital 37,000 Quinn, Capital 8,000 Rain, Capital 27,000 Pacheco, Quinn, and Rain share income/(loss) on a ratio of 4:2:2, respectively. Required: Prepare the following journal entries related to the dissolution of the PQR Partnership on June 1, 20Y5. Assume that all partners are solvent. You must show ALL of your calculation work. 1. The sale of the Non-Cash Assets for $11,000. 2. The division of any gain/loss from the sale of the Non-Cash Assets. 3. The payment of liabilities. 4. The resolution of any partner's deficiency. 5. The distribution of remaining cash.